Subject: Comment on File Number 4-637

April 10, 2012

As a corporate attorney and shareholder in many US companies, I have spent much effort this year writing CEOs to admonish their misdirection of corporate resources to politically-based endeavors.

I believe the SEC should facilitate my efforts as a shareholder by requiring ALL public companies to disclose donations to candidates, political action committees, and other political enterprises so that shareholders like myself have to tools to express dissatisfaction and dissent.

Thank you for your consideration,
Mark Robson