March 8, 2012

Subject: Comment on File Number 4-637

The Securities and Exchange Commission

Dear Securities and Exchange Commission,

Corporations are provided special rights under the law and granted by the people; therefore they have a responsibility to US citizens. Let them grow their business and create a better business environment through logic and reason, not by using money to arrange back door deals which are unregulated and largely corrupt. Political spending should be made public at the very least to those who hold stock in a company. It's just common sense. Let the information be free and the people will ultimately decide what is right just as should be in a democracy.

Sincerely,

Douglas Merkitch