Subject: Comment on File Number 4-637

February 17, 2012

Gentle Beings-- I find it unsettling that the SEC has not implemented statute that would require transparency in the source funding in our politics.

The ability of corporations to spend unsupervised, unregulated, and without some kind of monitoring in place is without precedent.

Companies, in the past, have indeed utilized funds that were allocated for other purposes to line the pockets of the owners or managers. In this case it is called fraud. It is no less fraudulent to utilize retirement accounts for the same purpose, or to engage in political wrangling. Once the funds have transferred into a retirement, health and welfare fund; or any employee service fund, no owner, manager or Board of Trustees should be able to access those funds aside from their designation.

Melody L. Polson
North Las Vegas