Subject: File No. S7-12-11
From: Yvonne Hansen

May 30, 2011

I write because I am an American.

Whether or not what I suggest below is in your perview, I urge you as an American, and urge your board and officers to concur with me:
The term "American" (referring to citizenship of The United States of America) be reserved and used only when the CEO is American, and/or Chair of the Board is American, and/or the product produced by the corporation/organization is 100% made in America, and/or the corporate/organization offices are officially in America, and/or the corporation/organization pays taxes to the government of The United States of America, and/or all and each of the above pay taxes by choice and without loopholes or tax exemption even when such exemptions are within the tax code.

Thank you for considering my comment,

Yvonne Hansen

Austin, TX