Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

As a direct and indirect shareholder in many US corporations and as a a citizen concerned about the effects of the Supreme Courtís ruling in the Citizens United v. Federal Election Commission case I would greatly appreciate the transparency into both corporations and government that would result from the SEC requiring corporations to disclose their political expenditures, donations, etc.

Sincerely,

Mark Zeren