Subject: File No. S7-42-10 - Comment from Mike Frost

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:

With natural resource demand pressures rising from new demand from China and India, now is the time to lay the institutional foundations in Africa so that we're not fighting wars over resources like we have in the Middle East. This small step is an investment in our national defense. If a failed state could harbor terrorist capable of destroying the World Trade Center, why wouldn't we work to ensure failing states don't become failed states?

Mike Frost