Subject: Comment on File Number 4-637

April 30, 2012

Dear members of the Securities and Exchange Commission:

I am writing to urge the SEC to NOT issue a rule requiring publicly traded corporations to disclose their political spending, unless all entities, including Unions, charities, PAC's, etc., must disclose all their political spending as well.

Thank you for considering my comment.

Sincerely,

Perla Wilhamena