Subject: File No. S7-40-10
From: Jana Morgan
Affiliation: Global Witness

January 13, 2011

Good afternoon,

Please see below a recent op-ed by Global Witness outlining the need for the swift implementation of the Conflict Minerals Provision of the Dodd-Frank Act.

Jana Morgan

Global Witness
529 14th Street, N.W., Suite 1085
Washington, D.C. 20045