Sent: February 4, 2013
To: rule-comments@sec.gov
Subject: Comment on File Number 4-637

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.

Moreover, unveiling the spending will help ensure that corporations are not getting a tax deduction for this spending.  Individual persons cannot deduct political contributions, it is absurd to allow corporations, regardless of personhood concepts, to claim this as a decuctible business expense.

Thank you for considering my comment.

Sincerely,