Subject: File No. 4-637
From: Marcia Allina

January 18, 2012

The influence of corporate money on our electoral process is excessive, and totally inappropriate. The Supreme Court ruling that publicly traded corporations can spend money on political activity the same way that individual people do defies reason.

In order to partially correct this, I am writing to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Both shareholders and the public must be fully informed about how much the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC’s web site.

Thank you for considering my comment.

Marcia Allina

Bronx, NY