Subject: File No. S7-42-10 - Comment from Laura Avant

February 11, 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:

Oil companies and mining companies have ravaged Africa and left its people destitute. This needs to stop. At the very least, we have a right to know what they are doing and how much money they are taking out of Africa and putting into offshore accounts.

Laura Avant