Subject: Comment on File Number 4-637

November 26, 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. This will also protect employees who are treated wrongly based upon someone political opinion. I've known and know a company who tells their employees their rates are going up on health insurance because of the HealthCare reform and before the election let it be known if we choose to vote that why we would pay more!!! These type of dealing should be handled ASAP!!!

Sincerely,

Felicia Wilson