Subject: File No. S7-42-10 - Comment from Alan Batterman

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:

Do not allow oil companies to make deals with corrupt dictators. These dictators may use their ill-gotten money to buy weapons which may some day be turned against the United States or its allies. If oil companies are forced to reveal who they pay, they may be less likely to give money to unsavory regimes.

Alan Batterman