Subject: File No. S7-42-10 - Comment from Cynthia Valdez

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 stop the insane acts of greed that make all suffer- yes, including the greedy. Do not allow the oil companies to pay off African governments and then watch the people suffer continuously while they rape the land and leave the people in starvation. Stop these unethical closed door meetings and stand up to be honest and fair. This is the only way any of us win.

Cynthia Valdez