From: Adele E. Zimmermann
Sent: July 21, 2016
To: rule-comments@sec.gov
Subject: File No. S7-06-16 BUSINESS AND FINANCIAL DISCLOSURE REQUIRED BY REGULATION S-K

American corporations are using American infrastructure to create record profits. Those profits are then assigned to overseas subsidiaries, usually based in countries with low tax rates.

I am paying for that infrastructure, and I am angry. Our infrastructure is crumbling and we don't have enough money to maintain it. However, if American corporations paid taxes on profits that are not hidden offshore, we would have no trouble maintaining our infrastructure.

I am sick and tired of subsidizing corporations that don't give a rat's patootie for me or anyone else in this country.

Please do something about this mess!

Thank you.

Adele E. Zimmermann