Subject: Comment on File Number 4-637

January 18, 2012

I am deeply concerned about the influence of corporate money on our electoral process.

In particular, I am appalled that, because of the Supreme Court's ruling in Citizens United v. Federal Election Commission, publicly traded corporations can spend investor's money on political activity in secret.

I am writing to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Both shareholders and the public must be fully informed as to how much the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC's web site.

I own and have owned shares in many publicly traded corporations. Many, if not most or all, of the political contributions by those corporations were contributions that I would not have made personally and did not approve of. Corporate funds would be better spend providing a return to their shareholders--their owners--or improving conditions for their employees, rather than in political affairs..

Thank you for considering my comment.

Mary Bristow

Brentwood, TN