Subject: File No. S7-42-10
From: Lorinda Van Zanten

February 11, 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:

Please, remember JUSTICE when you are making your decisions. There are enough resources for the world and all deserve a chance to have basic necessities met. Do not let oil companies and corrupt governments deprive millions of basic human necessities. Close the loopholes and follow the law. Transparency = fairness and justice.

Lorinda Van Zanten