Subject: File No. S7-42-10 - Comment from Diana Nunnaley

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:

The corrupt leaders in these countries are to be condemned. We must not be their allies in perpetuating the extreme poverty as a result of the lack of investment in the development of their citizens. Charitable organizations expend much effort in dealing with poverty. We need to work together.

Diana Nunnaley