Subject: File No. S7-42-10 - Comment from Carla Barros

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:

How much more war and poverty can the African continent endure? At the end of the day it is all about greed and the lack of economic opportunity. Give the people of Guinea a chance to exploit their own resources for ihe benefit of their own people. Do not allow international oil companies to exploit local resources. It is the SECs moral obligation to ensure this practice stops and the first step is honest disclosure of how business contracts are structured. The SEC should demand it of any public American company doing business abroad.

Carla Barros