Subject: File No. S7-42-10 - Comment from Francisco Martinez

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 am very concerned about this. I am a vice president of a non-government and non-profit organization that benefits children in Uganda Africa. Oil was just discovered in Uganda. My concern is that the corrupt government officials will themselves benefit but the people of Uganda will not. They will remain in their poverty and Uganda may never rise above what it is now if these deals continue in secret all over the world.

Francisco Martinez