April 28, 2012

Subject: Comment on File Number 4-637

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. These corporations control too many aspects of daily life for the public to be left in the dark, especially if the corporations themselves believe that their business may be endangered by the large amount of people that their political practices might offend. In essence, if one believe's their companies future to be put in danger by their companies political agenda becoming public, it must be made clear that such a political agenda should not be pursued.

Disclosures should be posted promptly on the SEC's web site, or disclosed by the companies themselves to their shareholders for public review. Those who have been affected by a corporations services, or who have invested money in said corporation, have an inherent right to know where that money is going.

Thank you for considering my comment.


Dylan C. Skiba