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.

Shareholders should be entitled to transparency as to how corporations spend on politics and which candidates are being promoted or attacked. Otherwise they will be unable to make informed decisions when voting on board members etc. The public too deserves honesty when it comes to corporate speech disguised as political support. So it is for these reasons that I urge the SEC to ensure that this information made available to shareholders in writing and in a timely manner to shareholders upon request and is published on the SEC website.

Thank you for considering my comment.


Thomas K Egan