Subject: Comment on File Number 4-637

January 27, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

The commission's prompt approval of rules requiring public disclosure of political spending by publicly-held companies is imperative, but better than that would be to rescind the new law permitting business to be politically involved with elections especially not by contributing funds to campaigns! Disclosure is vital to the SEC's responsibility to ensure that investors have the information they need to make sound decisions about when and where to put their money. Shareholders also have a right to know how companies in their investment portfolios are investing that money, particularly when the spending falls outside the company's normal business activity.

Thank you for considering my comment.


Dorothy Duda