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.

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.

What about corporations and "the 99% people" getting together to support the rebuilding of countries that have been decimated. After World War II the USA helped to rebuild Japan. Why don't corporations float bonds for the rebuilding of Syria? Why don't they make education and health care centers out of refugee camps, slums, and torturing prisons?

Thank you for considering my comment.

Sincerely, Cora Cypser

Sincerely,

Cora Cypser