Subject: File No. 4-637

February 3, 2013

Dear Members of the Securities and Exchange Commission:

It's long past time to end secret political spending by corporations, which have been an ongoing attempt to buy favorable legislation and regulatory rulings at the expense of the taxpayers and the environment.

Therefore, 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 we cannot prevent these "donations", at least we can make them public, as individuals' contributions already are, and hold the corporations accountable!

Thank you for considering my comment.

Sincerely,

Patricia Marinaccio