Subject: File No. 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

If corporations and other big contributors are too cowardly to identify themselves as contributors to political campaigns and proposals perhaps they should reconsider their contributions.

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.

Thank you for considering my comment.

Sincerely,

Gail Nuckels