Subject: Comment on File Number 4-637

November 26, 2012

Dear Securities and Exchange Commissioners:

It is time for the SEC to require that publicly traded corporations disclose all their political spending.

The money spent comes from the pockets of shareholders, customers and workers. The decisions how to spend it are in the hands of none of the above. This is a grotesque distortion of "free speech": spending other people's money to secretly advance the personal agendas of corporate executives. At the very least you can take the "secret" out of this travesty.

Thank you for receiving and reviewing my comment.


Roger Day