Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

The SEC can and should require corporations to reveal their political spending.

It's crucial to shareholders that they know where their corporate money is going. If we can't curtail this kind of spending, we can at least know who's doing it on whose behalf.

That kind of knowledge is necessary for informed shareholders--and for an informed citizenry.


Lousie H. Gray