Subject: end undisclosed political spending

January 31, 2012

Securities and Exchange Commission

Dear Commission,

I ask that the SEC exercise its regulatory authority to require public disclosure of corporate political contributions.

This step will ultimately strengthen the public's trust in a) corporate governance and b) the SEC's ability to develop a fair and balanced regulatory schema.

If corporations are people, then they should not speak coyly from behind a veil.


David M. Reis