Subject: Comment on File Number 4-637

February 1, 2013

Dear Members of the Securities and Exchange Commission:

Corporations are not people. They are not born from a womb, suckled at the breast of a human woman, learn to walk, talk, function. They are constructs ........ not sentient beings.

They do not play fair, they break the rules, they hire expensive lawyers to ensure their needs are met, and most of all.... they do not seem to pay their fair share of taxes.

I do no know what arguments persuaded you to deny your own eyes....... but I submit they were false arguments.


Ann Shaffer