Subject: File No. S7-40-10
From: Brian Vosburg

January 7, 2011

I am writing to strongly urge the SEC to adopt staff drafted rules for Section 1502 of the Wall Street reform bill for 3TG materials (tin, tungsten, tantalum, and gold), particularly 3TG materials that come from the Democratic Republic of Congo or an adjoining country. While not as comprehensive as I'd like, the regulations do take strong first steps towards creating a clear chain of custody for 3TG materials that are present in so many consumer products today.