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.

As ordinary citizens' we are limited by law on how much each individual can contribute to any one persons campaign. Yet with Citizens United, corporations are considered to be citizens, yet their contributions are and were unlimited on how each corporation can contribute to any one candidates campaign. This goes against everything our founding fathers, and our leaders over the years have stood for. I beg of the members of the Securities and Exchange Commission, to please keep this in mind as you deliberate any restrictions, limiting that amount, and in fact making a bold stand against Citizens United. For it only serves to unite the corporate world against "We the People,"

Thank you for considering my comment.


Marc S. Killam