Subject: File No. 4-637
From: Donald A. Burns

February 9, 2012

February 9, 2012 Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

As a shareholder in many publicly-traded companies, I fully agree with the proposals that the SEC should require such companies to disclose their spending of corporate dollars on political activities. I hope that the Commission will seriously consider adopting a rule requiring such disclosures.

Thank you for your consideration of this issue.


Donald A. Burns
Bow, NH 03304