Subject: Comment on File Number 4-637

April 10, 2012

Greetings, Members of the Securities and Exchange Commission--

Regarding File Number 4-637

The Citizens United decision made by the Supreme Court is a direct affront to the United States Constitution stripping USAmerican citizens of their Bill of Rights and their constitutional right to govern. It has placed dangerous power in the hands of mega corporations and businesses "to big to fail." The Supreme Court has forgotten the very core reasons upon which this country was founded!

Therefore, kindly act immediately in real time the rule requiring publically-traded corporations to publically disclose ALL of their political spending.

Again, I respectfully demand that you implement this rule immediately.

Sincerely,

Marsha T Smith
Senior USAmerican Citizen and Registered Voter