Subject: File No. 4-637
From: Michael Henning

January 2, 2015

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.

Please act!  It is a fundamental and solemn duty of all the sworn officers and commissioners of the SEC to protect investors like me and the citizens of this great nation. 

Michael Henning
Arlington, Virginia