Subject: File No. S7-42-10
From: Mary Cosgrove

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:

I want to make sure that oil companies have to disclose and are utterly transparent about their income and their business partners - in all countries. I know it is impossible to expect this to happen voluntarily, so we must require compliance. Please ensure that any company with a material stake in oil production, refination or distribution is required to disclose what they pay. Thank you! Mary Cosgrove Plymouth, MN

Mary Cosgrove