Subject: File No. S7-42-10 - Comment from Kweku Ewusi-Mensah

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 believe the SEC should do all in its power to enforce the requirements of the law so poor people in these parts of the world are not taken advantage of by unscrupulous business executives who care more about their profits than the lives of the people in those countries whose resources they are exploiting.

Kweku Ewusi-Mensah