Subject: File No. S7-40-10
From: Paul J. Helbling, Mr.
Affiliation: Retired Educator

January 21, 2011

Strong laws are need on conflict minerals to stop the flow of these minerals into the market place and to stem the violent that is created by this market. No market Then hopefully no violent.

Also strong laws are need on conflict minerals so comsumers like my self can make moral decisions on how we spend our money. For examples, I have closed out all of my bank accounts and bank credit cards and I am now using a local credit union.