Subject: File No. S7-40-10
From: Dr. Eric Engle
Affiliation: Humboldt Universitšt Berlin

July 20, 2012

Dear SEC

I saw your proposed regulation, which would require companies to disclose in their reporting whether they obtained conflict minerals.
That is an excellent idea. I have written extensively about corporation law and human rights. Please feel free to contact me, I would like to get involved.

Yours,

Dr. Eric Engle, Law Faculty, Humboldt Universitšt Berlin