Subject: Comment on File Number 4-637

February 12, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I am writing this letter to tell you to make corporations accountable to their shareholders about how they are spending their money. Corporations are not people-no matter what a candidate for president says. They are the 1% and should be accountable to all of the public on what they do politically.

Society is soo concerned with Union activity in campaigns-they want Unions to not use membership money. So how is this different to corporations? Union money is collected for campaigns volentarily under PALFS. And Unions are People-the 99%.

Thank you for considering my comment.


Kathryn A Rowland