Subject: Comment on File Number 4-637

February 11, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Corporate money in our electoral proces has become a scandal. I do not want to deal with companies who give huge sums to destroy programs and people that I believe in, or to own their stock. I cannot make these choices, which are only those of a free citizen in a free country, if political money can be given secretly by corporations. The idea that money is "speech" is ludicrous, and to then allow such money to be secret compounds the problem.

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 about corporate political spending and which candidates it is being used to promote or attack. Disclosures should be posted promptly on the SECís web site.

Thank you for considering my comment.

Sincerely,

Dodie Finlayson