Subject: Comment on File Number 4-637

January 15, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

It is very unfair to let a few in a corporporation or legal entity set up to take advantage of law that diminishes the will of us citizens. Specifics being the ability to hide money. Stockholders and emp;oyees rights are being cheated away. Make them come out and be exposed.

Better yet - put Citizens unitediut of business.

Thank you for considering my comment.


Bill Ross