Subject: File No. S7-42-10 - Comment from Iheoma Emeruem

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 am from Nigeria. And its corrupt Big Oil Companies that help to enable our very Corrupt Federal and State Governments. Instaead of these foreign Companies sticking to the right and lawful business practices that they practice in their own home countries, they instead try to cut corners in African countries where there aren't as much scrutiny on their businesses.

Iheoma Emeruem