Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Because of the Supreme Courtís ruling in Citizens United v. Federal Election Commission, publicly traded corporations can conceal expenditures of shareholder funds going to politics.

Please issue a rule requiring publicly traded corporations to disclose all their political spending so that all of us can be informed about corporate political spending.

Thank you.

Sincerely,

Elaine Mayer