Subject: File No. S7-42-10 - Comment from (Mrs)M Hutchinson

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:

It is high time we stopped catering to the whims and profits of industry to the detriment of the countries and people affected by their actions. Do not allow exemptions to the law for those who fought it so mercilessly - you will make the law totally ineffective. Please follow the language of the law - it was written purposefully to force the oil industry to do the right thing, since they will not otherwise. Put an end to these closed-door deals and corruptions of the law once and for all, we beg you.

(Mrs)M Hutchinson