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.

In addition, stockholders must be informed by the board of directors of of any contributions from corporate funds to political candidates, parties, campaigns, and/or PACS and give their approval by majority vote. Failure to to so would be grounds for immediate termination of the board and repayment of corpoate funds by the board members from their personal funds.

Thank you for considering my comment.


David L Martin