Subject: File No. S7-42-10 - Comment from G N

February 9, 2012

Dear SEC Commissioners,

Please do not give in to industry pressures on Section 1504 of the Dodd-Frank Act (the Cardin-Lugar Amendment) - and make sure that ALL companies are covered, every country and every project gets reported, and loopholes that would allow large sums of money to go unreported are closed.

My Comment:

ONE informs us that oil Company lobbyists are surreptitiously canvassing with you, the SEC, to shelve some laws that require Oil Companies to disclose who they pay. I have signed a petition urging you to ensure all dealings of these Oil Companies remain fully transparent. Please work with a moral conscience, and not encourage these modern day pirates to fool the world!