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.

Even the Supreme Court, when it approved Citizens' United, recognized that disclosure and only disclosure was the key that would stop abuse. Make sure political contributions are fully disclosed.

Thank you for considering my comment.

Sincerely,

Robert Atwood