Subject: File No. 4-637
From: Matthew

February 9, 2012

Dear Securities and Exchange Comm.,

Our electoral process is the cornerstone of the greatest political system in the world. I don't want to see it sold off from unlimited money drowning out the voices of the people. Please issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Publicly traded corporations SHOULD NOT be able to conceal expenditures of shareholder funds on politics.

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 SEC’s web site.

Thank you for considering my comment.