Subject: File No. 4-637
From: George Jones

May 9, 2012

Dear Securities and Exchange Commission,

I am writing to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

As a CPA, I view the need for transparency in the financial reports of publicly traded companies as a fundamental part of the fairness and accuracy of financial reporting to shareholders. Requiring publicly traded corporations to publicly disclose all their political spending is consistent with that fundamental objective.

Thank you for considering my comment.

Sincerely,

George Jones