Subject: File No. S7-42-10 - Comment from Lisa Blackmore

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:

Please, protect the vulnerable. Every person has the right to freedom, and enough wealth to provide for their basic needs. It is vital that we assist vulnerable people in their struggle to become independently strong. These are critical times, we have a great deal of crises to face, and hopefully overcome. How can we expect to do so, if we waiver even in our conviction for human rights.

Lisa Blackmore