Subject: File No. S7-42-10 - Comment from Kobina Afena-Sam

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:

Why should a few greedy ones manipulate the rest of the world in the face of extreme poverty and hunger? After all God provided the world with these resources for the benefit of all. It is rather unfortunate that Governments of Africa should condone such secret pacts. SEC could do far better in protecting the interest of the "poor" by ensuring that what is due for the people get to the people. SEC help fight corruption to eradicate poverty and hunger!!!

Kobina Afena-Sam