Subject: File No. 4-637
From: Katherine Campbell

February 9, 2012

Dear Securities and Exchange Comm.,

We are already seeing how corporate spending by parties unknown is distorting our elections in the current primary season. The general election will be MUCH worse.

The Securities and Exchange Commission must require publicly traded corporations to publicly disclose all their political spending. At the very least, this information should be readily available to shareholders. The current opaqueness makes a mockery of both democracy and capitalism.

Thank you for considering my comment.

Sincerely,

Katherine Campbell