Subject: File No. 4-637
From: Paul C. Rosenblatt

February 9, 2012

Dear Securities and Exchange Comm.,

As an investor I want to know whether a corporation makes political contributions, how much they contribute, and where the contributions go. For me, that information is important in understanding how much management is using corporate income and assets to play personal preferences in politics. The information is also helpful to me as an indicator of whether management has ethical principles that makes it a good steward of U.S. democracy (and preumably a good steward of the corporation). Therefore, I urge the SEC to require all corporations to be transparent about political contributions.


Paul C. Rosenblatt