Subject: File No. S7-40-10
From: Edward Lynch

December 16, 2010

Merely as a buyer and taxpayer and not anyone's shill, I strongly protest your porposed rule regarding minerals from the Congo.

To me, it borders on stupid. It would be exceedingly difficult for many retailers to verify, expensive for all, and add another wonderful playground for lawyers.

The SEC has plenty of important work to do without this. Tomorrow Ceylon or Indonesia?

Edward Lynch