Subject: File No. S7-42-10 - Comment from SUSAN MULLEN

February 10, 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:

Ive watched too many documentaries on these oil filled countries that have a majority of its people living in severe poverty while their governments are living the good life. One in particular was in Africa... what a disgrace to see these people and CHILDREN working in such poor, hazardous, conditions to earn basically NOTHING & with oil spilling all over the ground.. what is wrong with this picture? ALOT is wrong. How dare ya'll do this to people...Greed and corruption at its finest. Karma... This needs to end. Period.