Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

Political donations by corporations should be made public. These companies spend money which should be accounted for. This helps guide shareholders in their decisions whether BOD members are using their funds correctly and lets the public know monitor if public officers are giving favors to corporations that made donations to their campaigns.

Thank you for considering my comment.

Sincerely,

Michelle Berryessa