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.

Thank you for considering my comment.

Now, that is the pre-prepared comment from the CREDO website..

I don't believe that *any* corporation should be allowed to make campaign contributions-period-that is like the management putting words into the mouths of the shareholders. It should be left to the individual shareholders to make their own political contributions as each sees fit--not for those holding the most stock in a corporation to spend the corporate funds (also spelled: Stockholders' money) on what they like with the rest of the stockholders left out of the decision.

Sincerely,

Kelly James