Subject: Comment on File Number 4-637

November 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.

We are living in a democratic republic. For our country to advance to its full and unique potential, we must have citizens who can make informed decisions. Hiding the details of corporate political expenditures robs our citizens of the important and specific information they need to make decisions vital to the interest and future of our beloved nation.

You have an opportunity to use the authority, granted to you by our citizens, to help make our political processes (and therefore our entire country) open, transparent and strong. I hope that you will take full advantage of this opportunity.

Thank you for considering my comment.

Sincerely,

Tom Moriarty