Subject: Comment on File Number 4-637

Novenmber 26, 2012

Dear Securities and Exchange Commission:

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

Shareholders should be fully informed as to how much the corporation spends on politics, which candidates it is promoting or attacking, and/or on which issues it is taking a position and the position(s) it is taking on those issues. The SEC should require the corporations to make such disclosures on the corporation's web site, in its annual report, and in its annual SEC filing.

Thank you for considering my comment.

Jonathan Strong