From: M. Kirby
Sent: March 18, 2016
To: rule-comments@sec.gov
Subject: RE: Disclosure Effectiveness Review

The SEC and its commissioners should prepare a rule that requires political disclosure from public companies, in the interests of their shareholders.

Businesses should not be permitted to use backdoor political channels like nonprofits or associations to do their political bidding. Shareholders have a right to know how executives use company resources for political purposes – especially if those purposes are against shareholders' interests.

M Kirby

Philadelphia, PA