Subject: Comment on File Number 4-637

April 28, 2012

Dear members of the Securities and Exchange Commission:

I don't normally feel qualified to disagree with the considered opinions of our Supreme Court, but the Citizens United ruling was a mistake I still can't believe the Justices made. Corporations are made up of people, of course, but as soon as individual people can hide their responsibility behind a faceless Corporation, Inc, they feel free to enact their basest instincts, it would seem.

I am writing to urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all their political spending. Our democracy should be a DEMOcracy of the individual citizen, not a corporocracy which strips individual citizens of their power to participate.

Sincerely,

Heidi Mordhorst