April 28, 2012

Subject: Comment on File Number 4-637

Dear members of the SEC:

Please require publicly traded corporations to publicly disclose all their political spending.

Shareholders deserve to know what monetary support the corporations they, in some part, own, are making to political campaigns. The firepower of financial backing needs to be transparent for shareholders so they can be aware of whether the hired leaders of their corporations are properly spending corporate funds. This is, in a very basic sense, and issue of fiscal responsibility and responsibility by management to shareholders.

Thank you for considering my comment.

Sincerely,

Lawrence Pruyne