Subject: File No. S7-42-10
From: Paul Gordy

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:

To whom it may concern at the SEC, I am all for business making a profit, but it is past time the oil companies not only give back but insure that monies get to the people that need it most. We all know it has been going on for far to long. Section 1504 is a good start to making things right. Please see to it this is impemented in whole, with out exemptions. It is time for America and her intrest stand up for what is right and good about this country. You can make a difference and show the world that we do care. Thankyou, Paul W. Gordy

Paul Gordy