Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

As a shareholder in several corporations, I want to know that whatever "free speech" that they engage in does not advocate for causes that I deeply oppose.

Presently, companies do not have to disclose their political advocacy to their shareholders, leaving me unable to invest as wisely as I could. I don't invest solely for a return - I also wish to invest in companies what make wise decisions concerning the long-term future of their employees and the market in general. If those companies are going to engage in political speech, I want to know what they are saying.

Thank you for considering my comment.

Sincerely,

Philip S, Crosby