Subject: Require disclosure of corporate spending in politics.

January 31, 2012

Securities and Exchange Commission

Dear Commission,

Lincoln said we should have a government of the people, by the people, for the people. How can that happen if a select few (SuperPacs) inject millions of dollars into the system? It's wrong and 'The People' know that it's wrong. The SEC should exercise its regulatory authority to require public disclosure of corporate political contributions.

Sincerely,

Graham Churchley