Subject: Comment on File Number 4-637

January 18, 2012

I am deeply concerned about the influence of corporate money on our electoral process. Especially when these Corporations have undermined the American Economy, and the American Dream by sending OUR jobs overseas! They have no interest in preserving OUR Democracy! Their agenda is less regulations, less labor rights, and more tax loopholes!

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.

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 the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC's web site.

Thank you for considering my comment.

Kurtis Helman

Cleveland, OH