Subject: File No. 4-637
From: James R. Cook

September 7, 2012

Dear members of the Securities and Exchange Commission:

It is essential for shareholders, and the public, to know who is attempting to buy our politicians with corporate money.

Lack of transparency throws our whole political system into doubt and dispute. If citizens are to respect the results of elections, we need to know that they have not been secretly manipulated by corporate insiders with shareholder money.

I urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.


James R. Cook