Subject: File No. S7-42-10 - Comment from Winfield Devonshire

February 10, 2012

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:

When laws are enacted to protect the most vulnerable, they should be enforced the way they were intended. All people should benefit from the labor and resources of their land, not just the oil executives and those with whom they make the deals.

Winfield Devonshire