Subject: File No. S7-40-10
From: Ian Ehrlichx

January 31, 2011

Good Day,

I am writing as an American citizen and consumer. I think the best way to encourage due diligence, would be to require that anyone earning more than $100,000 from a company that uses conflict minerals, to spend a week working in the mines. Also, their families should spend that week living among the families of the miners without any special security.

Thank you fo taking the time to consider my comments on S7-40-10.

Ian Ehrlich