Subject: File No. S7-42-10 - Comment from Diane Warren

February 10, 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:

This is a wonderful law that has the potential to make a difference in the lives of many living in needless poverty. Why should they be so poor in countries rich in resources? Please do the right thing - enforce the law.

Diane Warren