Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Please immediately approve the rules requiring public disclosure of political spending of publicly held companies.

It is the SEC's duty to guarantee that all investors have the information essential to make informed investing decisions. As a shareholder, I have the right to know how these companies are investing my money. This is particularly true when such spending is over and above normal business activities.

The SEC owes the American investor its best oversight and protection.

Thank you for considering my comment.

Sincerely,

M Garrett