ok, kickers largest for a 12 L7 is 3.25 @ 37 Hz, for kicker subs i go by their specs and i have herd them get crazy loud. idk why kicker always tunes pretty high. cause i know JL and other companies tune low. so i would just make that 3.25 @37. if you want more lows then go with a moe design and tune to about 32Hz. from my understanding, tuning lower with let you hit the lows more. tuning for 35+ is manily used with test tones for competitions and that box will only sound good at that one Hz. more air space lets the sub move more producing more SPL. if you want to do some reading search for threads, they are lots.