Subject: Require disclosure of corporate spending in politics.

January 31, 2012

Securities and Exchange Commission

Dear Commission,

Right now, Super PACs don't have to disclose their unlimited corporate donations. That means they can keep the public in the dark about who's funding the attack ads that bombard their TV screens daily.

That's why I'm joining with the 14 United States senators who formally asked you to use your regulatory authority to require that corporations disclose their spending in elections.

SEC: Exercise your regulatory authority to require public disclosure of corporate political contributions.

Further, I urge that this requirement be made in the form of XBRL addenda and that the XBRL subject matter metadata of note regarding political funds disclosures be made useful to the public and with light burden through case reporting of XBRL forensic audit rulesets for metadata extensions as an option of exercise for integration into accounting software. I would also ask that the CPFC refer through arbitration modifications to the metadata on a periodic basis as first resort of abilities to lodge protest, and that they, secondly, arrange, through the secured modifications updating, to openly publish SEC commenting on arbiter guidelines along with estimates of successful case resolution outside the court. Thank you.

Sincerely,

Jason Hoobler