The following Letter Type F, or variations thereof, was submitted by individuals or entities.

Letter Type F:

Dear Ms. Murphy,

RE: File Number S7-40-10

I urge you to promptly issue strong final regulations to implement the Conflict Minerals Provision (Section 1502) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (PL 111-203) without phase-ins, exemptions or delays. The human cost of the trade in conflict minerals is unconscionable. Issue strong regulations now so that companies can fully implement their obligations under the Dodd-Frank legislation.

http://www.sec.gov/comments/s7-40-10/s74010-458.htm