Subject: Comment on File Number 4-637

November 26, 2012

Dear members of the Securities and Exchange Commission:

As a voter and frequent contributor to political campaigns, it is necessary for me to disclose my identity as well as my workplace. Corporations shouldn't be above that legal disclosure. I also would not be able to contribute if I was a foreigner.

Therefore, 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.

Thank you for considering my comment.


Doris Kelly