Subject: Comment on File Number 4-637

Mar 6, 2012

The Securities and Exchange Commission

Dear Securities and Exchange Commission,

As a corporate lawyer dealing with the adequacy of company disclosures on a regular basis, I urge the Securities and Exchange Commission to issue a rule requiring publicly-traded corporations to disclose all their political spending. Shareholders should know whether their money is being spent to advance legitimate corporate interests, or merely to promote candidates who protect executive compensation.


Laura Bower