Subject: File No. 4-637
From: Bobby Corcoran

May 22, 2014

I Corporations are not people, no matter what arguments, couirt decisions and legislation that may have materialized  in the past.

Corporate money should be retained by the corpration for self improvement and growth,  or distributed to common share holders nonwithstanding any existing legislation and corporate policies to contrary that  may have been made and enacted todate.

Bobby Corcoran