Subject: Comment on File Number 4-637

February 7, 2013

Dear Members of the Securities and Exchange Commission:

Please exercise your power to make rulings requiring corporations held publicly to disclose all their political spending. I don't understand how there is not a clearcut conflict of interest in elected officials accepting campaign funds from corporations, those that do business with our government, as well as all corporations responsible for being compliant with government regulations affecting our environment. Please help Americans who aren't able to donate huge funds to superPacs or hire lawyers to argue before the Supreme Court. For now, you are America's best chance of having fair political representation. Thank you.

Sincerely,

Kathryn Smith