Subject: Comment on File Number 4-637

Novenmber 26, 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.

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.

The 2012 presidential, state and local elections were the most toxic elections I have experienced in my lifetime. (I am 71 years old.) When over 40 million dollars were thrown in a negative way at a setting United States Senator (most of which was unidentifiable) I feel that the target of that large sum of money should at least know who was attacking him and why. As a voter, I wanted to know who was behind those attacks so I could do something about whether I continued to support the company by buying their products or using their services. It was a faceless monstrous way to run an election. I am for the SEC monitoring the political spending of corporations.


Shirley Hupp