Subject: File No. 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

It's long past time to end secret political spending by corporations.

So I strongly support the SEC issuing a rule in the near future that would require publicly traded corporations to publicly disclose all their spending on political activities.

Both shareholders and the public deserve to know how much a given corporation spends on politics (directly and through intermediaries), and which candidates are being promoted or attacked.

I'm a small time contributor whose contributions are fully transparent. In all fairness, corporations and all other donating entities should also be transparent or we open ourselves up to foreign undisclosed money influencing our country's political future.

Thank you for considering my comment.

Sincerely,

Deanna Grahn