Comments on File No. 4-637

Subject: Comment on File Number 4-637

February 10, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

SEC,

A famous American once said, "Democracy is not what we have, it's what we do." The world still looks to us as a light of hope for democracy. When we throw it away, as the Citizens United case did, we destroy our good example to the world. The secrecy allowed by default to corporations to hide their political activities is a potent form of corruption. We can only watch as honor and honesty die in our society without the healthy practice of transparency. Please make corporations ACCOUNTABLE for their actions, just as we citizens are. Thank you.

Josephine

Carothers