Subject: File No. 4-637
From: Kenneth Gibson

September 8, 2012

Dear members of the Securities and Exchange Commission:

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

Both shareholders and the public must be fully informed as to how much the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC's web site.

Such disclosure should be in a new SEC Form designation type made immediately available on the EDGAR system. Investors need access to such information promptly. We need to know when our investees use our money to communicate political messages of any sort to the public or to public officials. The EDGAR system is a critical resource for investors and analysts. SEC Form designations need to be made as specific as possible and the definition of Form contents table needs to be presented more prominently.

Thank you for considering my comment.


Kenneth Gibson