Subject: File No. S7-40-10
From: Harbir K Mahal

October 31, 2011

I, a student of the University of California Santa Cruz, am writing to notify you of my concern with the use of conflict minerals from eastern Congo in electronics products. We have a large group of students here at UCSC who are focused on making our University conflict-free, and we support the action of our State Legislature in passing a conflict-free resolution. I urge the SEC to now do the same and to issue strong rules and regulations in line with the statutory language of Section 1502 in the Dodd-Frank Wall Street Reform Act. Loosening the rules and delaying them for another three years only further risks the human rights of the people of eastern Congo, and unfairly prevents their economy from growing and expanding in a way that will benefit the people of eastern Congo themselves.