Subject: File No. S7-42-10 - Comment from Denis Blot

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:

Having a mother who is Ecuadorian, I became aware very early on how manipulative the oil industry can be when they bed corrupt political leaders. The Oil Industry will always do whatever it can to maximize profits both is Africa and South America and anywhere else oil can be found, always without care of what happens to people of the countries the oil comes from. Please do not allow exemptions to Section 1504, it is too important to have transparency when it comes to oil companies.

Denis Blot