Subject: Require disclosure of corporate spending in politics.

January 31, 2012

Securities and Exchange Commission

Dear Commission,

I feel that the Supreme Court's decision to say that Corporation are citizens was the worst decision ever handed down by this once respected court of the land. But until we, the people, can influence our representatives to overturn this atrocious decision, then PLEASE make the corporations disclose who their donors are and how much they have contributed. Who would have the most influence: the citizens twenty dollars or the corporation that donates one million dollar? Common sense says if this goes on, the citizens will never be heard and corporations will rule the nation. SHAME!

Sincerely,

Dolores Guinn