Subject: File No. 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

The Citizens United decision by the Supreme Court was a very por decision. When is a corporation going to jail for all the fraud and abuse of power they have bought and paid for members of congress through political donations.

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.


Felix Smith