April 28, 2012

Subject: Comment on File Number 4-637

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.

As an investor, I rely on the fact that U.S. SEC regulations ensure that I have full disclosure about the companies in which I choose to invest.

Currently, corporations are using the supreme court decision Citizens United v FEC as a shield to obfuscate some of their spending to myself and other investors. I don't believe that this ruling exempts those corporations from disclosing political expenditures to investors, but a clear ruling from the SEC appears to be needed to prevent this practice.

Please continue to protect the transparency necessary for investors like myself to make fully informed decisions.



Allen Matsumoto