Subject: File No. 4-637

February 4, 2013

Dear Members of the Securities and Exchange Commission:

Whether or not one believes that corporations should have the right of free speech, that right does not and can not inure to anyone, individual or corporate, anonymously.

It is essential to our political and economic system that all speech be subject to scrutiny for reliability based upon the credibility of source and logic of substance. Anonymity makes that impossible.

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.

Thank you for considering my comment.

Sincerely,

Sara Fotopulos