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.

Especially when these same companies are taking taxpayer subsidies, then offshoring profits to avoid taxes, outsourcing jobs to increase profits, paying out millions in bonuses, and fighting regulations that protect consumers, and destroying the environment.

Corporations are not people, and speech is not money. The Bill of Rights should not protect or help them to hide their activities. Also, everything they do should be transparent, and they should not be allowed to make any political donations, or lobby, or pay lobbyists, or have any influence on the political process.

Thank you for considering my comment.


J.M. Moss