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.

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.

People have a right to know which corporations are spending money to influence our political process. People vote with their dollars and they have the right to know who to support and who not to with their purchase of the goods and services these companies provide. We have a right to know also as an investor. For those companies that I don't feel represent my values, I won't invest in or purchase their goods and services. Corporations and not people (unlike some belief systems out there) and should be open and transparent when dealing with money from the public.

Thank you for considering my comment.

Sincerely,

carol maas