Subject: File No. S7-42-10 - Comment from Deborah Christie

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:

Big oil companies should not be allowed to take such advantage of a natural resource without giving back to the people of that area. The rich are only getting richer while the poor are struggling to make it day to day. I am sick of hearing about record profits for oil companies when the average person is struggling to afford today's gas prices.

Deborah Christie