Subject: File No. 4-637
From: Eric Muller

May 3, 2012

Dear members of the Securities and Exchange Commission:

I write to you today asking that you require publicly traded corporations to disclose their political spending.

Sunshine is the most important thing in our current money-laden political climate, and there is no reasonable rationale for allowing companies to hide their political spending. This type of reporting can easily and quickly be posted either on the SEC or the corporation's own website, as indeed many corporations already voluntarily do. However, this should be mandatory for all.

Thank you for your consideration.


Eric Muller