Subject: File No. S7-42-10 - Comment from Georgiana Williams

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:

These resources should not be exploited by already too rich oil barons. They should benefit the people who live in the land. Please do not help corrupt governments take advantage of their fellow citizens. Make sure business is conducted in the light of day, not in back rooms.

Georgiana Williams