Subject: File No. S7-42-10 - Comment from Barbara Yates

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:

Yep and the same thing happened with BP and our govt here in LA and we have oil in the Gulf, no oysters, people on the street, yet our govt is in bed with BP. This has got to stop, tax them and hold them accountable and go after all of them, including Halliburton!

Barbara Yates