Subject: File No. 4-637
From: Greg Collins

January 19, 2012

Corporate money being dumped into the election process risks corruption. Secret spending, hidden from shareholders and the rest of the public, guarantees corruption.

In particular, I am appalled that, because of the Supreme Court's ruling in Citizens United v. Federal Election Commission, publicly traded corporations can spend investor's money on political activity in secret.

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.

Greg Collins

Coopersville, MI