Subject: Comment on File Number 4-637

April 28, 2012

Dear members of the Securities and Exchange Commission:

I am writing to urge the SEC 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.

Every board of every corporation opposes this idea whenever shareholders are asked to vote on it. At least that is my experience whenever proxy time comes around. Why? Are they pulling a fast one or doing something that cannot withstand daylight scrutiny? Enough, already. Let us know what it is our corporate funds are supporting. Better yet, give all of us the money spent on political contributions in the form of increased dividends. That will at least improve the economy through trickling up.

Thank you for considering my comment.