Subject: File No. S7-42-10
From: Francine Cronshaw, Ph.D.

March 27, 2015

Dear Ms. White and other SEC members:

I am writing to request that regulations for Section 1504 of the Dodd-Frank Act be immediately developed and implemented.

It is of critical importance for the environment to have responsible resource use. One important tool to ensure accountability is to enforce transparency by large mining companies and other extractive industries. Such transparency will work in the public interest to prevent the governments of other countries from sidelining royalties and other income from using those revenues for other than environmental remediation and like expenditures.

I follow resource extraction in Colombia, South America closely and worry that the human and environmental costs of natural resource extraction are very high. Being able to monitor the government of Colombia and how it uses revenues from relevant industries would be very useful.

Thank you kindly for your attention.