Subject: File No. S7-40-10
From: David Owen

January 22, 2011

As a consumer of electronics and a concerned citizen, I thank you for this opportunity to share my concerns regarding conflict minerals and their potential inclusion in the electronic devices that I buy. I would like to see this country stand for not only the human rights of the citizens of our world, but also for the rights of its own citizens to know exactly what we are being sold. I believe the very least we can do is to give consumers full disclosure of the contents of our purchases. I see this issue as a great moral imperative for both the SEC and the citizens of the United States. Let us please stand together to hold companies accountable for the contents of their products.

Thank you for your time.