Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Corporations , if people, should be put in the corporate prisons for profit for their crimes against the environment around the world. The theft of public funds, the politically stacked deck against decent people trying to protect the selves from harmful product (GMO, Chemicals pollution, Poisonous and andhealthy food....Our country has become the most gratest producer of trashy products distroying, and impairing anything living. Corporations show NO respect for life. fairness, or common decency..only $$ Soulless systemswho are run by and move in the same soulless $$$ cirlcles pyschopaths all. Our Judicial and govt. systems have become prostitutes to the $$ and as such are signing death sentences for all of our children and grandchildren's futures as well off all life on this planet. Robins never nest with grackles! I am deeply concerned about the influence of corporate money on our electoral process.

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.

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.

Thank you for considering my comment.

Sincerely,

Dee Ann Royce