Subject: File No. S7-42-10 - Comment from Rachel Ford

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:

While oil is an important part of our global economy and we are not capable (at this point) to function as we do without it, it is important to stay responsible to the people whose land is stepped on to obtain it. According to the backbone of this country (The Consititution), every man and woman has rights to be treated fairly. Corporations, whose goal is to exploit people and resources for monetary gain at whatever expense, need to be kept in line. As a citizen of the United States who admits to gaining utility from the businesses that drill, collect, and ship oil, I ask that you keep these companies responsible to the people whose livelihoods are being ruined by our standard of living. They do not have to perish, they do not have to suffer. Give them what is owed to them.

Rachel Ford