Subject: File No. S7-42-10 - Comment from Andrew Mundie

February 9, 2012

Dear SEC Commissioners,

Please do not give in to industry pressures on Section 1504 of the Dodd-Frank Act (the Cardin-Lugar Amendment) - and make sure that ALL companies are covered, every country and every project gets reported, and loopholes that would allow large sums of money to go unreported are closed.

My Comment:

Let's ensure that countries - like most of Africa - which is rich in resources but yet most of the people live in extreme poverty. do not make secret deals with the oil companies enabling corrupt leaders to put billions into their own pockets. The priority should be all the people not just one or two corrupt leaders. Thanks Andrew Mundie Toronto, Canada M1L3H8 English

Andrew Mundie