Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I am very concerned about the influence of corporate money on our electoral process.

It is my understanding that the SEC has the authority to require publicly traded corporations to disclose all of their politically related spending. I encourage you to do exactly that--demand disclosure.

As citizens, we have a right to know who is paying to influence our elections and on who's behalf. And these disclosures should be posted online for all to see.

Please issue a rule to this effect......C'mon, guys. Do the right thing.

Thanks for listening.

Sincerely,

Ted Rowden