Subject: File No. S7-42-10 - Comment from Matt

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:

Oil companies have already shown, repeatedly, that they are more interested in money than the environment, the safety of those who break their backs working for them, and the people who consume their products. I want my voice to be heard above the din of the cash register. Please hold them accountable by insisting on transparency.