Subject: File No. S7-40-10
From: Jana Morgan
Affiliation: Global Witness

January 13, 2011

Good afternoon,

Please see below a recent op-ed by Global Witness outlining the need for the swift implementation of the Conflict Minerals Provision of the Dodd-Frank Act.

http://www.mercurynews.com/opinion/ci_19731369

Jana Morgan

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Global Witness
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