Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

I strongly support the SEC issuing a rule that would require publicly traded corporations to publicly disclose all their spending on political activities.

Shareholders deserve to know what political ends their money is being spent to advance, because they may not wish to own shares that conflict with their interests or values.

No political expenditure can be considered a trade secret and the SEC needs to make that clear.

Sincerely,

Paul McQuesten