Subject: File No. 4-637
From: Alison Duffy

September 7, 2012

To the Securities and Exchange Commission:

I am writing because I strongly believe that corporations should be required to publicly disclose all their political spending. Transparency in government and political financing is paramount to maintaining a healthy democracy. It's a very dangerous thing if companies can privately spend large amounts of money to obtain their own political goals.

Please pass a rule requiring these companies to disclose their political spending immediately and in detail. Please post these disclosures promptly on the SEC's web site.

Thank you for your consideration.

Sincerely,

Alison Duffy