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.

Corporations are entities owned by people, ergo, if Corporations are people but slavery is illegal, then they cannot be owned by another person. So choice is: Corporations are NOT people and are given NO rights as such, OR, Corporations are people and therefore CANNOT be owned by 1 or a collective of people.

Since the later would destroy the concept of free enterprise & bring down our Capitalist system. The only truth left, for anyone who chooses logic over ideology, is that Corporations are NOT people, and have NO rights pertaining to that designation.

And since a publicly traded corporation is NOT a person, their poloitical contributions should be public knowledge so shareholders can make an informed decision with all facts at hand.

Thank you for considering my comment.

Sincerely,

Nathaniel Haley