Subject: File No. S7-42-10 - Comment from Dolores Giblin

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:

A simple practice of putting yourself into the shoes of the people being cheated daily by these closed door deals, will help you see the injustice of such deals. The better off the workers are in such countries, the better off the economies of the countries. Doesn't this serve the whole world?

Dolores Giblin