Subject: File No. 4-637
From: Alison Duffy

September 7, 2012

To the Securities and Exchange Commission:

I am writing because I strongly believe that corporations should be required to publicly disclose all their political spending. Transparency in government and political financing is paramount to maintaining a healthy democracy. It's a very dangerous thing if companies can privately spend large amounts of money to obtain their own political goals.

Please pass a rule requiring these companies to disclose their political spending immediately and in detail. Please post these disclosures promptly on the SEC's web site.

Thank you for your consideration.


Alison Duffy