Subject: Comment on File Number 4-637

Dear Securities and Exchange Commission,

I am writing to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

A small number of very large and powerful corporations are influencing political opinion and dividing America because they have been declared to be people. They are not a person. I am and I pay taxes, and am limited to what I can spend to influence the political agenda. And, no matter how capable, and no matter how powerful this elite group of corporate bosses has come to be, they should not be allowed to include our retirement savings and our investments in their secret political war chests.

Both shareholders and the public must be fully informed as to how much a corporation spends on politics and which candidates they are promoting or attacking. Disclosures should be posted promptly on the SECís web site. Thank you for considering my comment.

Sincerely,

Scott Benson