Subject: File No. 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

It's long past time to end secret political spending by corporations. I understand this is the kind of thing the Commission was created for.. ethical and fair practices that keep the stock markets free from undue influences by any one party.

The Commission is part of an open and free society, and has a sacred obligation to the American people. If the Commission does think political spending is fair, then there is nothing wrong with requiring it see the light of day.

In a country of the people, by the people and for the people, the Commission (as with everyone else) has a sacred duty to keep all political activity in the open and out of the darkness.

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.

Sincerely,

William Flower