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.

Since the ruling of Citizens United the SEC needs to be more diligent in allowing the public to understand the new world of politics this opens up. These companies trade publicly and there money is being used to influence the public through politics. The SEC has the power to at the very least show the public where the money goes. As a government agency by the people it is their duty to report to the people what is happening.

Thank you for considering my comment.

Sincerely,

Derek Fallon