Subject: File No. 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

Our democratic process and social progress is impeded by the Citizens United Act.  Individuals count less than corps. and corp. respresentation is not a fair and accurate reflection of their stock holders.

It's long past time to end secret political spending by corporations.
So I strongly support the SEC issuing a rule in the near future that would require publicly traded corporations to publicly disclose all their spending on political activities.

Both shareholders and the public deserve to know how much a given corporation spends on politics (directly and through intermediaries), and which candidates are being promoted or attacked.

Thank you for considering my comment.



Carolyn Jacobson