Subject: Transparency in corporate spending

January 31, 2012

Securities and Exchange Commission

Dear Commission,

Super PACs can make any undisclosed donations they like. If I donate to a candidate, that donation is public. If Microsoft or General Electric does it, it's private. So I don't get to find out who's funding the election ads on my TV screen, and I don't think that's right.

Please use your regulatory authority to require that corporations, like individuals, be required to disclose their election contributions.

Thank you.

Sincerely,

Debbie Notkin