KAL AND VIJI RAMAN FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: KAL AND VIJI RAMAN FOUNDATION (EIN 27-4514540)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-06-11
IRS object ID: 202211629349100101
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Schedule B
Accounting Fees Schedule
Investments Corp Stock Schedule
Other Decreases Schedule
Other Expenses Schedule
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-06-11T20:32:54Z	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	431871840	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Block Advisors	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	16025 NE 85TH ST	AddressLine1Txt
City	REDMOND	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98052	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	274514540	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KAL AND VIJI RAMAN FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KALR	BusinessNameControlTxt
Phone	4255033831	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1920 4TH AVE UNIT 2702	AddressLine1Txt
City	Seattle	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98101	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	VIJAYALAKSHMI RAMAN	PersonNm
Person Title	MANAGER	PersonTitleTxt
Phone	4255033831	PhoneNum
Signature	2022-05-27	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	VIJAYALAKSHMI	PersonFirstNm
Person Last	RAMAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Nerissa Ong	PreparerPersonNm
PTIN	P01663101	PTIN
Phone	4255583541	PhoneNum
Preparation	2022-06-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$359,069	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$297,108	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$1	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$1	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$1	InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss	$297,109	TotalRevAndExpnssAmt
Total Net Invst Incm	$1	TotalNetInvstIncmAmt
Total Adj Net Incm	$1	TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss	$350	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$350	AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm	$350	AccountingFeesAdjNetIncmAmt
Other Expenses Rev And Expnss	$1,660	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$1,660	OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm	$1,660	OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss	$2,010	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$2,010	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$2,010	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$1,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$1,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$3,010	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$2,010	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$2,010	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$1,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$294,099	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$13,683	CashBOYAmt
Cash EOY	$10,674	CashEOYAmt
Cash EOYFMV	$10,674	CashEOYFMVAmt
Corporate Stock BOY	$93,018	CorporateStockBOYAmt
Corporate Stock EOY	$348,395	CorporateStockEOYAmt
Corporate Stock EOYFMV	$348,395	CorporateStockEOYFMVAmt
Total Assets BOY	$106,701	TotalAssetsBOYAmt
Total Assets EOY	$359,069	TotalAssetsEOYAmt
Total Assets EOYFMV	$359,069	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$106,701	RetainedEarningBOYAmt
Retained Earning EOY	$359,069	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$106,701	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$359,069	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$106,701	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$359,069	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$106,701	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$294,099	ExcessRevenueOverExpensesAmt
Subtotal	$400,800	SubtotalAmt
Other Decreases	$41,731	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$359,069	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Due	$0	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	Yes (true)	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	false	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	VIJAYALAKSHMI RAMAN	IndividualWithBooksNm
Phone	4255033831	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1920 4TH AVE UNIT 2702	AddressLine1Txt
City	Seattle	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98101	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Transactions Fail To Qlfy As Exc	false	TransactionsFailToQlfyAsExcInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
KALYANA SRINIVASAN
1920 4TH AVE UNIT 2702	Seattle	WA	98101	PRESIDENT	26.00	$0
VIJAYALAKSHMI G RAMAN
1920 4TH AVE UNIT 2702	Seattle	WA	98101	VICE PRESIDENT	26.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$106,671	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$13,081	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$119,752	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$119,752	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,796	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$117,956	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$5,898	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$5,898	MinimumInvestmentReturnAmt
Distributable Before Adj	$5,898	DistributableBeforeAdjAmt
Distributable Before Ded	$5,898	DistributableBeforeDedAmt
Distributable As Adjusted	$5,898	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$1,000	ExpensesAndContributionsAmt
Qualifying Distributions	$1,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$5,898	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1	$18,404	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$18,404	TotalExcessDistributionCyovAmt
Qualifying Distributions	$1,000	QualifyingDistributionsAmt
Applied To Current Year	$1,000	AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus	$4,898	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$4,898	ExcessDistributionCyovAppCYAmt
Total Corpus	$13,506	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$13,506	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$13,506	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NW SHARE WASHINGTON HELPING HANDS	BusinessNameLine1Txt

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	1314 26TH ST	AddressLine1Txt
City	Everett	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98201	ZIPCd

Field	Value	IRS element (for citing)
Grant Or Contribution Purpose	CHARITABLE	GrantOrContributionPurposeTxt
Amt	$1,000	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$1,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$1	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$297,109	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$297,109	TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)

Line NumberLineNumberTxt	Relationship StatementRelationshipStatementTxt
1	INCOME WILL DRIVE REVENUE TO ACCOMPLISH EXEMPT PURPOSE
7	GAIN/LOSS OF SALES OF STOCKS WILL INCREASE REVENUE/DECREASE EXPENSE TO ACCOMPLISH EXEMPT PURPOSES

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	KALYANA S VIJAYALAKSHMI RAMAN	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	1920 4TH VE UNIT 2702	AddressLine1Txt
City	Seattle	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98101	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$297,108	TotalContributionsAmt
Noncash Contribution	Yes (X)	NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Noncash Property	8,400 SHARES @$35.37/SHARE BIGCOMM HOLDINGS INC REG SHS	NoncashPropertyDesc
Fair Market Value	$297,108	FairMarketValueAmt
Received	2021-12-24	ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	TAX PREPARATION FEE	CategoryTxt
Amt	$350	Amt
Net Investment Income	$350	NetInvestmentIncomeAmt
Adjusted Net Income	$350	AdjustedNetIncomeAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
BIGCOMM HOLDINGS INC REG SHS SER -1-	$51,287	$51,287
BIGCOMM HOLDINGS INC REG SHS SER -1-	$297,108	$297,108

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	UNREALIZED LOSS	Desc
Amt	$41,731	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	LATE FILING PENALTY	Desc
Revenue And Expenses Per Books	$1,660	RevenueAndExpensesPerBooksAmt
Net Investment Income	$1,660	NetInvestmentIncomeAmt
Adjusted Net Income	$1,660	AdjustedNetIncomeAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd
KALYANA SRINIVASAN
1920 4TH AVE UNIT 2702	Seattle	WA	98101
VIJAYALAKSHMI G RAMAN
1920 4TH AVE UNIT 2702	Seattle	WA	98101

KAL AND VIJI RAMAN FOUNDATION: Form 990PF, tax year 2021

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Recipient US Address RecipientUSAddress

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Non Cash Property Contribution NonCashPropertyContributionGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Comments