Subject: File No. S7-42-10 - Comment from Jill Greer

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:

I am responding to Section 1504, to be released with no exemptions and no loopholes. It is utterly sickening to me to learn that the dollars I spend putting gas into my car to do my job and enjoy life in the U.S. could be secretly used by the oil companies to support the degradation of human beings across the globe by the greed of their dictators. If it does not meet the standards of decency and moral business practices in this country's laws, do not allow our corporations to play by a different set of rules just because the citizens involved are not Americans! Close the loopholes and exemptions, or we shall all be complicit in the evil thereby perpetrated.

Jill Greer