Subject: Comment on File Number 4-637

February 16, 2012

Dear Securities and Exchange Commission,

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 a corporation spends on politics and which candidates they are promoting or attacking. Disclosures should be posted promptly on the SECís web site.

Please stop this policy of allowing wealthy private individuals, corporations and private entities to buy the US election and thereby corrupt the process, thus diminshing the validity of US elections in the eyes of the world, and discrediting any objection the US declares about corrupt election practices elsewhere in the world.

This practice is toxic and grotesque in a nation that claims to be the father and guardian of democracy. If it can be bought, it is not democracy. Thank you for considering my comment.

Sincerely,

John Harris