Subject: File No. S7-42-10
From: Jim Carpenter

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'm a U.S. citizen but I'm also a world citizen who feels responsibility for my neighbors in other countries, especially my poorest neighbors. Please don't make rules that allow the rich and corrupt to line their pockets and squander our planet's resources while the poor suffer. Thank you for doing the responsible thing.