Subject: File No. S7-42-10 - Comment from Greg Birgy

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:

I have witnessed first hand the devastating impact of corrupt leadership in African nations. If we are going to benefit from another nation's natural resources, we must make sure that the people of those nations are empowered to hold their governments accountable. Information is power, don't allow greed to hide this information from those who both need and deserve this empowerment.

Greg Birgy