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 adopt policy requiring publicly traded corporations to publicly disclose all political spending.

Both shareholders and the public must be fully informed regarding each corporation's political spending, and which candidates are being promoted or attacked. Disclosures should be promptly posted on the SEC's web site.

During this past political season, I have written to several corporations to express my concerns regarding publicly-traded giants donating substantial funds to one political party or another. I feel it is wrong for corporations to support political candidates and their causes or related issues. I request that your institution require full disclosure of all donated funds, political and otherwise, so that consumers and voters may know the truth.

Thank you for your kind consideration of my concerns and comments.


Janie Mac