Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

For the welfare of American citizens and the preservation of democracy, I am urging you to practice good governance and issue a rule that requires alll publicly traded corporation to disclose their political spending.

How can we,the people, make informed decisions during this election year,if the facts about spending by super pacs and others are not subject to pubic scrutiny!

Thank you for considering my comment.

Sincerely,

Roselle Friedman