Subject: File No. 4-637
From: Beth Neman

May 28, 2014

The SEC should be the guardian of our, the citizenry's, interest and it should not permit our funds to be waylaid to elect particular politicians.  All your work should be completely transparent so that this will not happen.

Both shareholders and the public must be fully informed as to how much corporations spend on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC’s web site.

Thank you for considering my comment.

Beth Neman