Subject: Comment on File Number 4-637

April 28, 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 disclose all their political spending, publicly on their own Internet websites, publicly in a new SEC form number designated specifically for that purpose that shall be searchable specifically by that form number on the SEC's EDGAR database, and to their own shareholders in a designated notice. All Internet publications, SEC form filings, and shareholder notifications shall be done and issued within five (5) days of any 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.

Thank you for considering my comment.

Sincerely,

David F. Power