Subject: File No. S7-42-10 - Comment from Donald Stark

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:

I have worked in the oil industry most of my working life. My father worked in the industry as well, as did three of my four brothers. We did the hard work, the drilling itself, both here and abroad. It was good money for us; we were pretty well uneducated. But we were especially blessed by oil wealth by our country. The US built roads and schools and bridges and a social network that kept us afloat when we were too old to keep ourselves afloat. Please insure that no private deals of oil companies deprive other people of the wealth that has served the US so well. Please follow the language of Section 1504! Then show us that there are no loopholes and no exemptions. Please serve us at home and those abroad.

Donald Stark