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.

Individuals must disclose how much they contribute to candidates so if corporations are going to claim personhood then they should have to follow the same laws that people have to follow. They shouldn't be able to contribute more than a regular citizen and they should have to disclose how much and to whom they are giving money. Thank you for considering my comment.

Sincerely,

Gladys Drummonds