Subject: File No. S7-42-10
From: Joshua Hagen

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:

I am shocked to hear this very sad example of a government that would not use this amazingly useful blessing of wealth to help it's own people when they struggling just to survive. What good is a billion dollars in your pocket? Even if someone was the largest glutton in world history, they would not even be able to spend it in ten lifetimes. It saddens me to see these people suffer when the solution lies right in front of them, only to be reserved for the greed of few. These few who could merely pocket a couple million and still live like kings, could instead be viewed as the saviors of their nation. Sincerely and with love, Joshua Hagen

Joshua Hagen