Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I am deeply concerned about the influence of corporate money on our electoral process AND ON THE HEALTH OF OUR ECONOMIC SYSTEM.

In particular, I am appalled that, because of the Supreme Courtís ruling in Citizens United v. Federal Election Commission, publicly traded corporations can conceal expenditures of shareholder funds on politics.

THIS MAKES IT HARD TO KNOW HOW MUCH WEIGHT THEY ARE PULLING (A CIVIC CONCERN). IT ALSO MAKES IT IMPOSSIBLE TO VALUE COMPANIES PROPERLY (A BUSINESS CONCERN) OR ASSESS THEIR ROLE IN THE ECONOMY (AN ECONOMIC CONCERN). ARE THEY COMPETING ON MERIT OR ON POLITICS? ARE OUR POLICIES DESIGNED TO ENCOURAGE RESILIENT AND ECONOMICALLY SOUND DEVELOPMENT, INCLUDING THE GROWTH OF NEW AND INNOVATIVE ENTERPRISES?

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.

Both shareholders and the public must be fully informed about corporate political spending and which candidates it is being used to promote or attack. Disclosures should be posted promptly on the SECís web site.

MANDATORY DISCLOSURE OF POLITICAL SPENDING IS A COMPLETELY REASONABLE REQUIREMENT FOR THE SEC TO MAKE. HIDDEN SPENDING OF THIS SORT AND MAGNITUDE IS LIKELY TO BECOME A DRAIN ON OUR ECONOMY AKIN TO GRAFT AND CORRUPTION. IT IS THE SEC'S JOB TO PREVENT THIS.

Thank you for considering my comment.

Sincerely,

AMY EISNER