April 29, 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.

The United States is 45 years behind the United Kingdom, which has required disclosure of corporate political spending since the Companies Act of 196723 imposed a duty on companies to declare political donations in the company’s annual report.

Thank you for considering my comment.


Suzanne Cook