Subject: File No. S7-42-10 - Comment from Rosie Vanek

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:

Dear decision makers, We live in a world where resources are precious, but so are natural resources, and so is just distribution of compensation for use of these resources. Please do the right thing and safe-guard transparency as well as the long term view of what is good for the planet and all nations. Thank you, Rosie Vanek

Rosie Vanek