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, and have their names appear on ads they substantially fund.

As an investor I believe that if a CEO makes the decision to use corporate funds to support a political candidate or cause, he should have to disclose that expenditure to shareholders and explain how it helps achieve company goals or increase earnings.

As a citizen, I believe that corporations should be held accountable for the political statements they fund on public airwaves, so I can decide which companies I'd like to support through my purchases. Lack of transparency in political advertising inevitably leads to increased inaccuracy and slander, which impedes a fair election process.

Thank you for considering my comment.


Jon Pietz