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. In its opinion, the Court said that "corporate governance" and disclosure laws and regulation would still be permissible.

With this in mind, I write to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly and timely disclose all their political spending.

Shareholders and the general public must be fully informed as to how much each corporation spends on politics and which candidates are being promoted or attacked.

Disclosures should be posted promptly on the SEC's web site, elsewhere online and in the press.

Thank you for considering my comments.

Russell Stein

Cocoa, FL