Subject: File No. S7-42-10 - Comment from lawrence wiedemann

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:

It is outrageous that American companies are allowed to make under table payments to foreign politicians that enable them to rape the resources of underprivileged nations. Those payments should go to the people and transparency will accomplish that.

lawrence wiedemann