April 28, 2012

Subject: Comment on File Number 4-637

April 28, 2012

Dear members of the Securities and Exchange Commission:

I still find it difficult to believe that our Supreme Court ruled in favor of unlimited political spending and no need to disclose how much and who the monies came from. This is just so wrong on so many levels. I would not have thought that our highest judicial branch would be in favor of those that have the most money rather than the rest of us, the regular folks.

What a Huge disappointment and it really tells a tale. We have enough coruption in our country's politics already. We have enough of those in power siding with those that have money to spend to get what they want rather than what will help our country and the MAJORITY of it's citizens.

I am writing to urge the SEC 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 SEC's web site.

Thank you for considering my comment.

Sincerely,

Dena Christine