Subject: File No. S7-42-10 - Comment from Susana O'Cull

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:

Please consider the extreme poverty conditions that so many people live in while their politicians enjoy wealth that does not belong to them because of the current secretive way money changes hands. Force disclosure of payments so that corrupt methods may be brought to an end and third world countries may enjoy the benefits of their own natural resources.

Susana O'Cull