Subject: Comment on File Number 4-637

February 7, 2013

Dear Members of the Securities and Exchange Commission:

A majority of The Supreme Court of the United States concluded that corporations are "persons" under color of law. I believe that position is logically and constitutionally indefensible. But taking their position into account, I must note that we citizens are held personally accountable for our contributions. Indeed, under defined circumstances our personal contributions are, or can be, subject to inspection and review. I believe the same treatment should be applicable to these "persons" as construed by the Supreme Court.

Thank you for considering my comment.

Sincerely,

Theodore Bonstedt