Subject: File No. 4-637

February 4, 2013

Dear Members of the Securities and Exchange Commission:

Enough is enough! Lobbying is a necessary part of democracy and the ability for citizens to seek redress from their elected government. However, the role of big money in lobbying is way, way, way out of control.

Money do not equal speech!

I zealously 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,

Corbett Kroehler