The following Letter Type O, or variations thereof, was submitted by individuals or entities.

Letter Type O:

I am extremely concerned about the influence of corporate money in our political process, in particular its undisclosed appearance. As a taxpayer, I have to report each time I make a political donation, and I strongly believe that corporations should do the same. That's why I'm writing you today to urge you to mandate that publicly held corporations disclose their political spending.

http://www.sec.gov/comments/4-637/4637-1707.htm