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.

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. If the Supreme Court gives the corporations human status, then they should not be allowed to give more than the average citizen, if I understand the ruling correctly. That makes it, by law, have to disclose its' donations to what ever campaign they choose to give to; but only as mush as the AVERAGE CITIZEN is allowed to give. There is a limit if I remember correctly, and name and social security nos. are required. If there are no limits then you should have the concerns of the voting public in mind. We don't like it at all! The ruling as we all know was the stupiest thing ever passed by any high court. The worst thing about it is that there is no quick appeal in this case. Please use what common sense you have and put a stop to this foolishness. I wish I had a chance to speak to the S.C. myself, but being a lowly human I would never get the chance. STUPID IS AS STUPID DOES! tks.

Thank you for considering my comment.

Sincerely,

richard mcfeters