Subject: Comment on File Number 4-637

January 24, 2012

Urgent: We need a strong, enforceable rule with teath requiring publicly traded corporations to publicly disclose all their political spending. Bring the hidden money out of the shadows so investers, consumers, and voters can make informed decisions and protect their interests.

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 SECís web site.

Thank you for considering my comment.

John Young

San Benito, TX