Subject: Comment on File Number 4-637

January 18, 2012

The Supreme Court's ruling in Citizens United v. Federal Election Commission will permit corporations to flood the media with messages promoting laws and law makers that are favorable to the corporations bottom line. Corporate funding has been used to confuse the public about climate change by spreading false claims. The Court's decision will make it possible for corporations to carry these tactics into political campaigns, favoring law makers that will put the desires of the corporations ahead of the needs of citizens.

Transparency is necessary so citizens can determine the sources of the money funding political campaigns of law makers. This will give the citizens the information they desire to help decide for whom they will vote.

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 as to 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.

Edward Silha