Subject: File No. S7-42-10 - Comment from Samuel Barnett

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:

We cannot allow corporations to act in the imperialist fashion that has robbed African nations of their wealth and chance to obtain greatness since the beginning of the slave trade. Please do not permit the covering up of these neo-imperialist practices for the good of Africa, ourselves, and the world as a whole.

Samuel Barnett