Subject: File No. S7-42-10 - Comment from Alia Hoshall

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:

It in a world with so many resources, no one should die of poverty and disease, let alone millions of people. You may see short term return on allowing funds to be kept from the people, but the return does not follow you for long if it goes into your pockets and that of your business partners. The humane action of ensuring people are healthy and fed is something you can be proud of, and something that will forever remain as a legacy. What happens when you die? You can't take your money with you, you won't even be remembered. But fighting for the rights of the poor and being fair is something that will stay with forever, even after death. At a certain point in time, people that do things that are morally wrong, and unethical will be held accountable. And there will be no one by your side to defend you. If you however, take an honest approach that reveals truth, you need no defense. You're actions would be pure and right. And that is what I beg for you to do. Please do the right things and release the rules for section 1504 with no exemption and no loopholes. Represent the American people and maintain leadership on transparency. Don't submit to the influence of lobbyist seeking only personal gain, do what is honest. Please. Enough have died because we have not acted.

Alia Hoshall