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.

Corporations are not citizens. Our government is "of, by and for people" not "of, by and for corporations."

Citizens United grants corporate executives more free speach than other citizens have because coroporate executives get to speak for their corporations in addition to the voice they have as a private citizen. That's like getting to vote twice. Furthermore, they're speaking with the corporation's money in addition to their own personal funds without the express approval of the shareholders.

Thank you for considering my comment.

Sincerely,

Nina Schwartz