Subject: Comment on File Number 4-637

I am deeply concerned about the influence of corporate money on our electoral process.

In particular, I am appalled that, because of the Supreme Courtís ruling in Citizens United v. Federal Election Commission, publicly traded corporations can spend investorís money on political activity in secret.

I am writing to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Both shareholders and the public must be fully informed as to how much the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SECís web site.

As a shareholder, you should have the right to examine financial reports. As a citizen, you should have the right to know whose pocket your representatives are in. Our electoral process should not be for sale. And yet, we saw exactly that in the 2010 mid-term election. We cannot afford another campaign of misinformation like we saw then. Congress seems unwilling or unable to rectify the damage, but you CAN. And I urge you to do so with all possible speed.

Thank you for considering my comment.

James Bengel