Subject: Comment on File Number 4-637

January 15, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Please act now to require publicly held companies to disclose their political spending, whether it be direct or through non-profit groups which keep these expenditures from public and shareholder view. As a shareholder I have a right to this information but without the SEC there is no way that I will ever be able to get it. We need to take back our elections from the corporations that seem intent on buying them but also want to do it under the table.

Sincerely,

Roberta Muhleman