Subject: File No. S7-42-10
From: Colia Clark

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:

America must lead not deceive. Our Congress represents America in the world as a fair player. Please let America represent truth and fair play by saying definitively "We the People of the US believe in Transparency which assures that all ther world's citizens are protected from fraud and greed." Vote "No" on Exemptions in Section 1504." "The arc of the universe is long but it swings towards justice." MLK, Jr. With Respect, Colia L Clark

Colia Clark