Subject: File No. 4-637
From: Thomas I Siemsen

September 7, 2012

Dear members of the Securities and Exchange Commission:

I do not agree with the Citizen's United decision, but until the law/interpretation is changed that's what we have to live with. But freedom of speech should not be interpreted to mean freedom of secretive whispers. If corporations what to attempt to sway the political direction of the country, I guess that's their right. But such influence should be open, just as my speech (and political contributions) are open. Therefore, I 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.


Thomas I Siemsen