Subject: File No. 4-637
From: Lisa Albrecht

September 07, 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.

It is merely good corporate governance to keep this type of information out in the open - it helps both shareholders and consumers make decisions about whether to do business with a corporation. As you know, nearly 60% of the S&P 100 companies already voluntarily disclose their political spending to investors. And of the remaining S&P 100 corporations, 50 had shareholder votes about political issues in 2011, indicating how relevant knowledge about this type of spending is.

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.


Lisa Albrecht