March 9, 2012

Subject: Comment on File Number 4-637

The Securities and Exchange Commission

Dear Securities and Exchange Commission,

Corporate contributions to super PACs are distorting our political process. That they can do so in secret makes the practice even more insidious. That they can use shareholder funds without their knowledge or permission is unfair and, though legal, unethical. Please issue a rule requiring publicly-traded corporations to disclose all their political spending. Please help put the election process back into the hands of the voters instead of a few powerful and wealthy interests.

Thank you for your attention to this urgent matter. You can restore fairness and balance to our democratic system.

Sincerely,

Suzanne Tillman