Subject: Comment on File Number 4-637

March 22, 2012

Just as publicly traded companies have to disclose their business information and balance sheets, so must they disclose to the public any support, financial or otherwise, they give to candidates for public office. Since they are not likely to do this without being required to do so, it should be required by regulation. I am in favor of immediate action to make such disclosure mandatory.

Thank you for attention to this matter.

Margaret Jeffery

Spanish Fort, AL