Subject: File No. 4-637

(sn#3235)

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.

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.

If corporations are considered to be 'people' they should follow the rules that I must (at least in NYS) - if I contribute over $100.00 to a political campaign, my name must be reported. This should also hold true for PACs and organizations that contribute to campaigns & PACs.

Thank you for considering my comment.

Sincerely,

Nancy Crawford