Subject: File No. 4-637

February 4, 2013

Dear Members of the Securities and Exchange Commission:

It seems obvious that democracy can only be harmed -- and is being seriously, continuously harmed -- by the influence of money from corporations and wealthy individuals. "One megabuck, one vote" is not too far from the working political reality.

Any decision that would further empower money, especially corporate money, to influence our politics, or to do so without at _least_ transparency, would be very regrettable.

I therefore 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.

My thanks for your time and consideration --

Sincerely,

Larry Gilman