Subject: File No. 4-637
From: Christian Nutt

May 6, 2012

Dear Securities and Exchange Commission,


I believe that the SEC should require corporations to disclose their political contributions:

- Entities of all types should have to stand behind the causes they back publicly. It's simply logical.
- It allows consumers to be aware what political causes they are indirectly funding and make choices they consider ethical.
- It allows investors to know what decisions a company is making — these decisions could materially affect a company's market performance once they are exposed even if kept secret, as has happened in the past (as happened when Target's political funding was exposed which led to a boycott.)

There should be a rule governing this and requiring full disclosure. It's honest, fair, and decent.

Thank you.


Christian Nutt