Subject: File No. 4-637
From: Elizabeth B. Barnett

February 9, 2012

Dear Securities and Exchange Comm.,

Allowing corporate money to be donated to politicians in hiding is undemocratic. We have enough trouble with our election processes without permitting hidden support for and against candidates, usually resulting in very ugly, divisive advertising.

It is your mandate to protect investors from corporate abuse in their election transactions. Please adhere to this charge and require corporations to disclose how they spend the their money on politics.

Sincerely,

Elizabeth B. Barnett