Subject: Comment on File Number 4-637

January 15, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I'm writing about political spending by publicly-held companies. I truly believe that we need to require these companies to disclose how their funds are being distributed, on behalf or opposing which political candidates and policies. It is important for investors to know where their money is going and if the company's spending on such things is in line with their wishes or not. Shareholders also need to know this as well, especially when the spending falls outside the company's normal business activity.

Thank you for considering my comment.

Sincerely,

Damon Wagner Fields