Subject: Comment on File Number 4-637

February 13, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

As an agency whose purpose is to ensure investors' interests are protected from corporate abuse, you should be requiring corporations to disclose their political spending. As an investor, I have a right to know this.

Unfortunately, as an agency you often fail to remember that you work for the taxpayers and the investors not the corporations. Do your job!

Sincerely,

Leslie L. Young