Subject: File No. S7-42-10 - Comment from Cari Logan

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:

I spent th last 18 months living in Sierra Leone, West Africa. If corporations and governments area allowed to continue to steal valuable resources from the people of Sierra Leone and other countries like it, the number of deaths from poverty related causes, especially in children, will continue to overwhelm this beautiful country. When you consider Section 1504 please follow the language of the law and not the demands of the industry, put the needs of the people before industry. The US needs to be a leader in transparency in these matters so others will follow. Thank you for looking out for the poor and the oppressed, Cari S. Logan

Cari Logan