Subject: File No. S7-42-10 - Comment from Maureen Rooney

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:

Please ensure that the Lugar-Cardin amendment is upheld. Sweetheart deals between big oil and dictatorships have already jeapordized the Middle East and the developing world. Mandating above board dealings is easier than managing the damage caused by corrupt dictators. Thank you. Maureen Rooney Philadelphia, PA

Maureen Rooney