Subject: Comment on File Number 4-637

(sn# 2340)

January 22, 2014

Securities and Exchange Commission

Dear Securities and Exchange Commission,

I am writing to urge you to return rule #4-637 to the 2014 rule making agenda for swift enactment. This rule, requiring public companies to disclose political spending, is essential in order to make our policy processes more transparent and hold companies accountable for their political influence.

As a voter, I must make informed decisions. It is therefore imperative to have disclosure of all donations and spending for political campaigns, legislative lobbying, and policy making in general. I want to make my decisions based on facts, knowing who is attempting to influence public policy and how much they're spending to do it is critical for understanding political issues. I would greatly appreciate restoration of rules requiring full disclosure of the truth about who is trying to make the rules in their favor.

Please enact rule #4-637. Thank you.

Sincerely,

Mr. Kevin Rash