Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I am deeply concerned about the influence of corporate money on our electoral process.

We all know that the FEC reporting requirement for SuperPac to report their contributors is not ultimately transparent. Under the constraints created by the Supreme Court's ruling in Citizens United, we need to take all other means to prevent corporate interests from hi-jacking our democratic process and rights.

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

Thank you for considering my comment.

Sincerely,

Jeannette Eccles