Subject: File No. S7-42-10 - Comment from Tim Kuhl

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:

Transparence in operations is what makes our market system strong. Stock holders and potential investors should be able to know where the corperations funds are being used and where they are going. Undue use of money by American Corporations to buy political influnce in other countries weakens the United States standing world wide and fosters corruption.

Tim Kuhl