Subject: File No. S7-42-10 - Comment from Karin Boisclair-Joly

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:

I am longing for a more equal apportioning of the world's wealth - please honour the citizens of countries whose national resources are not theirs to control and by which they do not profit. The massive companies need to be held accountable to the simple maxim 'do unto others as you'd have done unto you.' Transparency is vital to accountability.

Karin Boisclair-Joly