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.

It is unfair for those people with the money to control our destinies. It is obvious that people who control the money DO NOT HAVE THE AVERAGE MAN'S BEST INTEREST AT HEART. THEY ARE CONCERNED WITH WHICH POLITICAL CANDIDATE CAN BEST SERVE HIS PERSONAL POCKET IN THE FORM OF LOBBYING/GRAFTS.

Thank you for considering my comment.

Sincerely,

Mattie GILMARTIN