Subject: Comment on File Number 4-637

April 28, 2012

Dear members of the Securities and Exchange Commission:

The Supreme Court has badly endangered democracy and fairness in this country with its ill conceived Citizens United decision. It is up to you to help mitigate the damage.

Please mandate that corporations within your jurisdiction must hereafter, at a minimum, fully and publicly disclose all their political spending and expenses of any sort that relate to any election or political campaign. Have them disclose it the same day they make it and do so in a way it is freely and immediately available to the public such as posting it in perpetuity on their websites as well as a sending it to the SEC in a central government maintained location accessible to all on the internet.

I realize most of you were put on the Commission because of your political ideology at the time of appointment, but for the sake of the country's future, I plead with you to think of the future. The Citizens United decision risks great harm to everyone regardless of party affiliation.

Thank you for considering my comment.

I am an attorney specializing in business law and real estate law.

Sincerely,

charles hillestad