Subject: Comment on File Number 4-637

February 17, 2012

I am respectfully submiting this request for rulemaking under Section 14 of the Securities Exchange Act of 1934.1 Iask that the Commission develop rules to require public companies to disclose to shareholders the use of corporate resources for political activities.

Hiding expenditures behind terms that are meaningless to most shareholders is not proper. The shareholders have a right to know how funds are spent so they can decide if they want to continue to be shareholders. I personally have seen these reports and I could not believe the terms they were allowed to use.

The types of shenanigans that are now happening have happened before and they lead to the great depression.

Laura Simmons