CORRINE AND LENNY SANDS FOUNDATION
Cite this
Plain text CORRINE AND LENNY SANDS FOUNDATION. furp.org, nonprofit organization profile, tax years 2013–2025. https://furp.org/org/corrine-and-lenny-sands-foundation-954891834. Retrieved 2026-11-03.
APA furp.org. (n.d.). CORRINE AND LENNY SANDS FOUNDATION [Nonprofit organization profile; tax years 2013–2025]. Retrieved November 3, 2026, from https://furp.org/org/corrine-and-lenny-sands-foundation-954891834
MLA “CORRINE AND LENNY SANDS FOUNDATION.” furp.org, tax years 2013–2025, https://furp.org/org/corrine-and-lenny-sands-foundation-954891834. Accessed 3 Nov. 2026.
Retrieved 2026-11-03; covers tax years 2013–2025. Data: furp.org, CC BY 4.0.
2025 · Form 990PF · revenue $187K · expenses $186K · assets $4K
- EIN
- 95-4891834
- Address
- 321 ST PIERRE RD, LOS ANGELES, CA 90077-3432
- NTEE code
- T22
- Exempt type
- 501(c)(3): charitable, religious, educational, scientific or literary (trust)
- Ruling date
- March 2002 (when the IRS recognized its exemption)
- IRS status
- Exempt (unconditional) (IRS Business Master File) IRS data ↗
- Tax-deductible donations
- Yes: listed in IRS Publication 78 (private foundation) Pub 78 ↗
- Foundation status
- Private non-operating foundation
- Cross-check
- ProPublica Nonprofit Explorer
Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).
People paid by the organization
None of the 2 people listed on these returns reported compensation from the organization. They are listed below.
Officers and directors, no compensation reported
2 people listed on the returns with $0 (or no amount) in every compensation column: current people first. Hours are as filed on the latest return each person appears on.
| Name | Latest title | Years | Hrs/wk (latest) | Compensation | Organizations |
|---|---|---|---|---|---|
| Leonard Sands | DIRECTOR | 2013-2025 | 5 | $0 reported | 1 |
| Corrine Sands | DIRECTOR | 2013-2025 | 5 | $0 reported | 1 |
People by year
2025 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2024 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2023 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2022 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2021 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2020 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2019 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2018 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2017 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2016 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2015 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2014 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
2013 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| LEONARD SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
| CORRINE SANDS | DIRECTOR | 5 | $0 | - | $0 | $0 | 1 |
Highest-paid independent contractors
No independent contractors reported.
Who the money went to
Grants this organization reported paying: Schedule I Part II of the Form 990, or the grants-paid list on the 990-PF. Open a year for every recipient. Recipients link to their own page when the grant names an EIN we have (990-PF grants list no EIN, so those link only on an exact, unique name and state). Grants to individuals are counted; their names are not shown.
2025 · 11 grants to organizations · $181K
2024 · 18 grants to organizations · $183K
2023 · 6 grants to organizations · $88K
2022 · 10 grants to organizations · $285K
2021 · 12 grants to organizations · $253K
2020 · 12 grants to organizations · $183K
2019 · 11 grants to organizations · $363K
2018 · 14 grants to organizations · $345K
2017 · 16 grants to organizations · $468K
2016 · 13 grants to organizations · $244K
2015 · 16 grants to organizations · $515K
2014 · 13 grants to organizations · $464K
2013 · 13 grants to organizations · $319K
Negative amounts are returned or refunded grants; they are listed last and left out of the totals of grants paid.
Who gave
Contributors listed on Schedule B of the Form 990-PF: name, city and state as filed (street addresses are not shown), with total and noncash contributions for the year. A link to an organization's page is tagged Fuzzy with its name-similarity score (0 to 1) when it rests on name and state; Schedule B lists no EIN, so no link here is an exact identifier match.
2025 · 1 contributor · $186K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $186,500 | - | Form 990PF Sch. B, 2025 · filing |
2024 · 1 contributor · $173K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $173,000 | - | Form 990PF Sch. B, 2024 · filing |
2023 · 1 contributor · $71K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $70,777 | - | Form 990PF Sch. B, 2023 · filing |
2022 · 1 contributor · $329K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $329,003 | - | Form 990PF Sch. B, 2022 · filing |
2021 · 1 contributor · $330K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $330,000 | - | Form 990PF Sch. B, 2021 · filing |
2020 · 1 contributor · $200K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $200,000 | - | Form 990PF Sch. B, 2020 · filing |
2019 · 1 contributor · $405K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $405,000 | - | Form 990PF Sch. B, 2019 · filing |
2018 · 1 contributor · $40K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $40,000 | - | Form 990PF Sch. B, 2018 · filing |
2017 · 1 contributor · $915K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $915,000 | - | Form 990PF Sch. B, 2017 · filing |
2016 · 1 contributor · $160K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $160,000 | - | Form 990PF Sch. B, 2016 · filing |
2015 · 1 contributor · $500K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | LOS ANGELES, CA | $500,068 | - | Form 990PF Sch. B, 2015 · filing |
2013 · 1 contributor · $500K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | LEONARD SANDS | Person | $500,000 | - | Form 990PF Sch. B, 2013 · filing |
Contributors listed here are as reported on the filing. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
Finances
Newest first. Each filing: its name on one row, its figures on the row beneath. Greyed filings are superseded by a later return for the same period and are left out everywhere else on this page.
| Revenue | Expenses | Assets | Net assets | Contributions | Program revenue | Officer pay | Employees | Volunteers |
|---|---|---|---|---|---|---|---|---|
| 2025 · Form 990PF | ||||||||
| $186,505 | $186,437 | $4,014 | $0 | $186,500 | - | $0 | - | - |
| 2024 · Form 990PF | ||||||||
| $173,012 | $185,848 | $3,946 | $0 | $173,000 | - | $0 | - | - |
| 2023 · Form 990PF | ||||||||
| $70,789 | $113,940 | $16,782 | $16,782 | $70,777 | - | $0 | - | - |
| 2022 · Form 990PF | ||||||||
| $329,017 | $331,545 | $59,933 | $59,933 | $329,003 | - | $0 | - | - |
| 2021 · Form 990PF | ||||||||
| $330,007 | $285,286 | $62,461 | $62,461 | $330,000 | - | $0 | - | - |
| 2020 · Form 990PF | ||||||||
| $200,036 | $214,356 | $17,740 | $17,740 | $200,000 | - | $0 | - | - |
| 2019 · Form 990PF | ||||||||
| $405,477 | $391,465 | $32,060 | $32,060 | $405,000 | - | $0 | - | - |
| 2018 · Form 990PF | ||||||||
| $42,154 | $386,309 | $18,048 | $18,048 | $40,000 | - | $0 | - | - |
| 2017 · Form 990PF | ||||||||
| $915,139 | $545,190 | $362,203 | $362,203 | $915,000 | - | $0 | - | - |
| 2016 · Form 990PF | ||||||||
| $160,113 | $276,656 | $0 | -$7,746 | $160,000 | - | $0 | - | - |
| 2015 · Form 990PF | ||||||||
| $500,357 | $545,802 | $108,797 | $108,797 | $500,068 | - | $0 | - | - |
| 2014 · Form 990PF | ||||||||
| $711 | $466,836 | $154,242 | $154,242 | $0 | - | $0 | - | - |
| 2013 · Form 990PF | ||||||||
| $500,878 | $324,053 | $620,367 | $620,367 | $500,000 | - | $0 | - | - |
Funders of this organization
Not reported: no grants to this organization appear in the filings we have (tax years 2010 to 2025).
Nearby + Similar BETA
Organizations like this one: what they do and who they are linked to
Same category: NTEE code and revenue
Ranked without any AI: same NTEE code first, then the same NTEE group; then revenue within 2x, 5x or 10x; then the same state; then similar name and mission text. Same state only · More (100)
| Organization | State | NTEE | Latest revenue | Latest expenses | Top-paid title | Top pay | Why similar |
|---|---|---|---|---|---|---|---|
| SECOND CORE FOUNDATION | CA | T22 | $185,802 | $324,045 | SECRETARY | $24,000 | Same NTEE code T22, revenue within 2x, same state |
| LENART ART EDUCATION FOUNDATION | CA | T22 | $183,504 | $223,947 | CO-TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| YVONNE AND ANGELO SANGIACOMO FAMILY FOUNDATION | CA | T22 | $187,154 | $514,010 | PRESIDENT, DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state |
| CLEO FOUNDATION | CA | T22 | $178,358 | $222,102 | President | $0 | Same NTEE code T22, revenue within 2x, same state |
| WILLIAM AND CHARLENE GLIKBARG FOUNDATION | CA | T22 | $176,573 | $997,009 | VP/TREASURER | $62,932 | Same NTEE code T22, revenue within 2x, same state |
| BRIAN AND IRIS NA FOUNDATION | CA | T22 | $182,982 | $57,088 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state |
| IRMA CEUNIS AND SIMONE C WYNANT FOUNDATION | CA | T22 | $191,818 | $186,174 | TREASURER | $0 | Same NTEE code T22, revenue within 2x, same state |
| LABIB FOUNDATION | CA | T22 | $196,447 | $76,500 | President | $0 | Same NTEE code T22, revenue within 2x, same state |
| ARZAK FOUNDATION | CA | T22 | $174,094 | $217,664 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| PETER AND CANDIS DOERKEN FOUNDATION | CA | T22 | $194,442 | $200,175 | CHAIRMAN OF THE BOARD AND TREASURER | $0 | Same NTEE code T22, revenue within 2x, same state |
| ERNEST AND IRMA ROSE FOUNDATION | CA | T22 | $175,923 | $303,854 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state |
| THE UPLANDS FAMILY FOUNDATION | CA | T22 | $199,847 | $483,203 | Secretary | $45,000 | Same NTEE code T22, revenue within 2x, same state |
| BEVIA FOUNDATION | CA | T22 | $199,907 | $86,566 | President | $0 | Same NTEE code T22, revenue within 2x, same state |
| LAKS FAMILY FOUNDATION | CA | T22 | $200,000 | $0 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| WAITTE FOUNDATION | CA | T22 | $192,111 | $169,228 | Dir/Treas | $9,277 | Same NTEE code T22, revenue within 2x, same state |
| CAROL AND FREEMAN BARSOTTI FAMILY FOUNDATION | CA | T22 | $197,924 | $41,899 | Director | $0 | Same NTEE code T22, revenue within 2x, same state |
| HOPE FOUNDATION INC | CA | T22 | $180,594 | $139,656 | CEO and Chairman | $0 | Same NTEE code T22, revenue within 2x, same state |
| LUO FAMILY FOUNDATION INC | CA | T22 | $183,600 | $183,582 | DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state |
| SEAN N PARKER FOUNDATION | CA | T22 | $197,399 | $3,641,935 | PRESIDENT/DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state |
| SHARED VISION CHARITABLE FOUNDATION | CA | T22 | $182,214 | $154,815 | Director | $0 | Same NTEE code T22, revenue within 2x, same state |
| JIALIN HOPE FOUNDATION | CA | T22 | $176,576 | $24,353 | CEO | $0 | Same NTEE code T22, revenue within 2x, same state |
| MUTLU FAMILY FOUNDATION | CA | T22 | $200,950 | $35,100 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state |
| DAVID & SUSAN MARTIN FOUNDATION INC | CA | T22 | $184,659 | $242,926 | Co-President | $0 | Same NTEE code T22, revenue within 2x, same state |
| ZHUANG & CHEN FAMILY FOUNDATION | CA | T22 | $187,525 | $27,314 | CEO | $0 | Same NTEE code T22, revenue within 2x, same state |
| BARKER FAMILY FOUNDATION | CA | T22 | $190,592 | $63,647 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
Who funds organizations like this
Grantors that funded the 100 most similar organizations. Ranked by total given to them. Foundations (990-PF) and donor-advised fund sponsors only. Same matching as Funders above (by EIN, or by name for foundations).
The full list · all similar organizations
Where the money went
Every expense line on each return, biggest first: Form 990 Part IX (with its program, management and fundraising columns), 990-EZ Part I, or 990-PF Part I. Event marks lines the organization itself describes as events. “Events” in each summary adds those lines, conferences and meetings, and the direct costs of fundraising events. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
2025 · Form 990PF · $186,437 spent · pay $0 · grants $181,250 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $181,250 | 97.2% | |
| Fees: accounting | $3,783 | 2.0% | |
| Other expenses | $1,329 | 0.7% | |
| Taxes | $75 | 0.0% | |
| Total | $186,437 | 100% |
2024 · Form 990PF · $185,848 spent · pay $0 · grants $183,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $183,000 | 98.5% | |
| Fees: accounting | $2,790 | 1.5% | |
| Taxes | $50 | 0.0% | |
| Other expenses | $8 | 0.0% | |
| Total | $185,848 | 100% |
2023 · Form 990PF · $113,940 spent · pay $0 · grants $87,500 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $87,500 | 76.8% | |
| Fees: accounting | $26,273 | 23.1% | |
| Taxes | $100 | 0.1% | |
| Other expenses | $67 | 0.1% | |
| Total | $113,940 | 100% |
2022 · Form 990PF · $331,545 spent · pay $0 · grants $285,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $285,000 | 86.0% | |
| Fees: accounting | $37,842 | 11.4% | |
| Other expenses | $8,603 | 2.6% | |
| Taxes | $100 | 0.0% | |
| Total | $331,545 | 100% |
2021 · Form 990PF · $285,286 spent · pay $0 · grants $252,805 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $252,805 | 88.6% | |
| Fees: accounting | $32,309 | 11.3% | |
| Other expenses | $97 | 0.0% | |
| Taxes | $75 | 0.0% | |
| Total | $285,286 | 100% |
2020 · Form 990PF · $214,356 spent · pay $0 · grants $183,250 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $183,250 | 85.5% | |
| Fees: accounting | $29,420 | 13.7% | |
| Other expenses | $1,601 | 0.7% | |
| Taxes | $85 | 0.0% | |
| Total | $214,356 | 100% |
2019 · Form 990PF · $391,465 spent · pay $0 · grants $362,650 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $362,650 | 92.6% | |
| Fees: accounting | $28,113 | 7.2% | |
| Other expenses | $667 | 0.2% | |
| Taxes | $35 | 0.0% | |
| Total | $391,465 | 100% |
2018 · Form 990PF · $386,309 spent · pay $0 · grants $344,833 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $344,833 | 89.3% | |
| Fees: accounting | $41,133 | 10.6% | |
| Other expenses | $258 | 0.1% | |
| Taxes | $85 | 0.0% | |
| Total | $386,309 | 100% |
2017 · Form 990PF · $545,190 spent · pay $0 · grants $467,500 · events $37,000
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $467,500 | 85.7% | |
| Fees: accounting | $40,110 | 7.4% | |
| Travel, conferences and meetings | $37,000 | 6.8% | |
| Other expenses | $520 | 0.1% | |
| Taxes | $60 | 0.0% | |
| Total | $545,190 | 100% |
2016 · Form 990PF · $276,656 spent · pay $0 · grants $243,833 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $243,833 | 88.1% | |
| Fees: accounting | $32,524 | 11.8% | |
| Other expenses | $214 | 0.1% | |
| Taxes | $85 | 0.0% | |
| Total | $276,656 | 100% |
2015 · Form 990PF · $545,802 spent · pay $0 · grants $514,833 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $514,833 | 94.3% | |
| Fees: accounting | $30,920 | 5.7% | |
| Other expenses | $39 | 0.0% | |
| Taxes | $10 | 0.0% | |
| Total | $545,802 | 100% |
2014 · Form 990PF · $466,836 spent · pay $0 · grants $463,500 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $463,500 | 99.3% | |
| Fees: accounting | $3,251 | 0.7% | |
| Taxes | $85 | 0.0% | |
| Total | $466,836 | 100% |
2013 · Form 990PF · $324,053 spent · pay $0 · grants $319,000 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $319,000 | 98.4% | |
| Fees: accounting | $4,378 | 1.4% | |
| Other expenses | $590 | 0.2% | |
| Taxes | $85 | 0.0% | |
| Total | $324,053 | 100% |
Comments