Subject: Comment on File Number 4-637

January 10, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

ENOUGH!! In Citizens United, our Supreme Court Justices produced a "whiskey, tango, foxtrot" moment for lawyers and non-lawyers alike.

Mitt Romney once blindly asserted that "... corporations are people, my Friend." That is WRONG. The shareholders are people. If the corporation were a person, each human shareholder could have at least twice the rights of any other human citizen - once on their own and once more if the corporation advance the same position.

Where can the corporation ITSELF be imprisoned for its crimes; run for political office; petition the government; qualify for Social Security or Medicare; make a will; or obtain a license to practice law? Respectfully, Paul H Reinhardt