Subject: Comment on File Number 4-637

February 7, 2013

Dear Members of the Securities and Exchange Commission:

Public companies have a responsibility to disclose all pertinent information about their business.

This includes information about the contributions that they give to politicians, as well as to not for profit organizations and political advocacy groups.

Please ensure that this full disclosure also includes political contributions.

Thank you for considering my comment.

Sincerely,

Joel Epstein