Subject: File No. S7-42-10 - Comment from Leslee Goodman

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:

As the world becomes more interconnected, Americans will no longer tolerate greed and oppression carried out in their name, or with their unwitting consent. Please hold American companies accountable to doing business in other parts of the world with the same conscientiousness and commitment to human rights and environmental ethics that would be required here. Thank you!

Leslee Goodman