Subject: File No. S7-40-10
From: Steve Nancy Gould

January 5, 2011

First we want to applaud the commissioners unanimous endorsement of the recommendations presented on December 15th and stress that even with consumers like the two of us knowing that the SEC realizes the importance of implementing robust regulations on companies who use conflict minerals, we as those consumers can rest assured products w. any 3TG come to us conflict free.

Tis NOT a question of over-regulation this is necessary regulation.

Thank you