Subject: File No. S7-42-10 - Comment from Beverlee Bell

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 personally talked to people who had to run for their lives and whose loved ones were killed because they stood against a ruthless ruler who was being paid off by the oil company and spills were ruining their farmland. Please make the companies reveal who they are paying and how much. Rev. Dr. Beverlee Bell

Beverlee Bell