Subject: Comment on File Number 4-637

January 25, 2012

Through my investment plan, I am a shareholder in several companies - far too many for me to keep an eye on. I want the companies in which I invest to spend my money wisely - not on politics. And now, because of the Supreme Courtís ruling in Citizens United v. Federal Election Commission, publicly traded corporations can spend my money on political activity in secret.

The Securities and Exchange Commission has the authority to monitor publicly traded corporations. I strongly encourage it 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 SECís web site.

I appreciate the SEC fulfilling its obligation to the public.

Thank you for considering my comment.

Sondra Loucks Wilson

Grand Rapids, MI