Subject: File No. 4-637
From: Brent Douglas Cole

September 11, 2012

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.

The integrity of the government is compromised by corporations ability to obtain favors from politicians. Failure to require disclosure of political contributions made by corporate interests will drastically reduce accountability of legislators and public officers. Not requiring full disclosure will undoubtedly result in much fraud and injustice against shareholders and citizens of this country and the entire world. There is nothing that will be gained by allowing contributions to be made without disclosure, and it is a virtual certainty that the integrity of the government will be severely compromised by failing to require disclosure.

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.


Brent Douglas Cole