May 1, 2012

Subject: Comment on File Number 4-637

Dear members of the Securities and Exchange Commission:

I am writing to urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Both shareholders and the public must be fully informed as to how much the corporation spends 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.

I find it appalling that the United States Supreme Court Justices could be so very wrong on Citizens United vs FEC. It, to me, is a simple common sense issue. The average American workers make up the corporation; the corporation is NOT a person.

It is so very unfair to our Democratic process of politics to allow the very rich hide under the umbrella of a "corporation" make unlimited money to buy elections. I am sure that all their employees do not share or have their employees full agreement on the politics the corporations are spending money on.

Please do whatever you can to give our political process back to the people as it was intended to be from the start. Thank You.

Sincerely,

Allen Richards