Subject: File No. S7-42-10
From: Robert Hastings

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:

Don't let BIG OIL get away with eviscerating the humane aspects of their earlier agreement. The SEC is not owned by big oil nor should it be a partner to it. I urge you to keep faith with the little people of Africa instead of cozying up to big oil. Thanks again.

Robert Hastings