Subject: File No. 4-637
From: Peter Lambert

July 12, 2014

Both shareholders and the public must be fully informed as to how much publicly traded corporations spend on politics and which candidates are being promoted or attacked.

Please return the rule requiring corporations to disclose their political spending to the unified agenda and complete the rule in 2014, so that disclosures will be posted promptly on the SEC’s web site.

Thank you for considering my comment.

Peter Lambert

San Jose, CA