Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

As our election process for 2012 progresses I am distressed at how much money is being spent by unknown entities to influence electors. With your responsibility to provide oversight to publicly traded companies I would urge you to require that they be transparent in their political spending.

Please require public corporations to disclose money they spend on political contributions.

Thanks for your consideration.

Very truly yours,

Brian Derry