April 30, 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.

Democracy needs to be put back into the hands of individual citizens. Corporations are not citizens. Anyone who works for a corporation including the CEO already has the right to vote. The Citizens United ruling has corrupted our democracy by allowing those with the most money to buy elections. At the least, corporate CEOs of publicly traded companies need to disclose how much they spend on politics.

Thank you for considering my comment.


Claire Tiernan