Subject: File No. S7-42-10 - Comment from Sindhu Tatimatla

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:

It is very important we do whatever is in our power to lift our African friends out of poverty. I come from a 3rd world country myself and it is painful to think that leaders rather take a bribe and let thousands starve than ensure that their populations have the basic necessities. Please help put an end to the thoughtless use of power.

Sindhu Tatimatla