Subject: Comment on File Number 4-637

November 26, 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.

As a shareholder of several public companies, I have the right to know how much these companies are spending on political contributions and to what end.

As an American, transparency into our political process is a cornerstone of our Republic.

Please don't allow the egregious Citizens v. United decision make a further mockery of our elections.

Thank you for considering my comment.

Sincerely,

Mario Gutierrez