Subject: File No. S7-42-10 - Comment from Chinyere Ihim

February 11, 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:

I grew up in Nigeria so I know what Tutu says is accurate. Its makes no sense that the vast majority of citizens that live in a country rich with oil, live in poverty and despair while the corrupt politicians fatten their coffers; And to express dissent is tantamount to signing your death warrant, that is why transperency laws such as the Cardin-Lugar Amendment needs to be adhered according to the letter. Chinyere Ihim Los Angeles

Chinyere Ihim