Subject: File No. S7-40-10
From: Matthew Butcher

January 21, 2011

The requirement for companies to release complete and accurate information of the presence of conflict minerals in their devices is essential. Any watering down of the rules will only result in a lack of transparency in where organizations are sourcing their materials, and thereby enlisting unwitting American citizens into paying for bloody and senseless violence in the Congo, all in the name of making a profit. I reject that reasoning, and so should the SEC.