Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

You and I are part of a nation of individual freedoms. Freedoms that have been deeply paid for in the lives of thousands of American young men and women. Think of that for a moment.

My own father gave his all, so you and I could live in a country that is governed OF the people, BY the people, and FOR the people.

And yet today, we let America's corporations make secret deals right on top of their graves. I'm not saying "it's all the SEC's fault". But we must ALL take part in protecting our liberty, for ourselves, and for our children.

The Supreme Courtís ruling in Citizens United v. Federal Election Commission astounds me. And now publicly traded corporations can conceal expenditures of shareholder funds on politics.

Some corporations DO disclose their political support.. but there needs to be a level playing field, especially when it comes to companies that are so deeply owned, traded, and relied on by the public.

When you and I buy American goods and services nowadays, we don't even know whether that money will be used against something we believe in. There's a secret "cloak-and-dagger" in every box!

You have the power to stop this right now. I urge you to require publicly traded corporations to publicly disclose all their political spending.

Both shareholders and the public must be fully informed about corporate political spending. Disclosures should be posted promptly on the SECís web site.

Thank you for bearing with me about saving America.

Sincerely,

William Flower