Subject: File No. S7-42-10 - Comment from Tiffany Grabner

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:

Corruption is hurting African countries more than anything else. Without our help in fighting against it many people do not have a chance to survive, let alone thrive today. Do not make it easier for the people running these countries to pocket the money that should be going to its people.

Tiffany Grabner