Subject: Comment on File Number 4-637

April 28, 2012

Dear members of the Securities and Exchange Commission:

I am writing to urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

As an investor, I need to make informed decisions about potential investments, and that includes corporate governance and ethics. As a consumer, I do not want to buy products from companies that are trying to influence political processes in ways that I feel are inappropriate. And as a voter, I want to know exactly how much influence corporate interests might have on the politicians on the ballot before I pull the lever. I believe that access to information on political spending is essential to maintaining free, democratic political and economic processes, and I therefore hope you will do everything in your power to make that information available.

Thank you for considering my comment.

Sincerely,

Kim Ashizawa