Subject: File No. 4-637
From: Jake Moskowitz

September 7, 2012

Dear members of the Securities and Exchange Commission:

The influx of unlimited spending into elections has led to a new tone in campaign rhetoric that is brutal, misleading, and unrelenting. But the highest insult to the American people is that despite the flood of unending voices of blame and hatred, we are still in the dark about who is funding these messages. If you do not arm the American people with this information, we will be powerless to make informed decisions regarding which companies we support, and which we condemn. As a result, these corporate voices are protected behind a one-way mirror, pulling all the strings while being immune from the just implications of their right to free speech.

If corporations are truly people, then they must be subject to the same accountability which binds others. Money cannot buy you special privileges in America. Please, defend this country's right to personal and corporate accountability. Americans deserves to know who is shouting in their ear.

Sincerely,

Jake Moskowitz