Subject: File No. S7-42-10 - Comment from Janet Nelson

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:

The US government on the one hand is one of the champions of democracy and human rights abroad, and on the other hand allows its companies to undermine these very same values. Americans are feeling overwhelmed by the numbers of immigrants coming to the US, but at the same time we allow our companies to keep their countries poor, so that they have little chance of a decent life at home. One of the best things we can do for other countries as well as the US is to ensure that industry respects the rules of transparency, and provides the decent working conditions abroad that we demand of them at home.

Janet Nelson