Subject: File No. S7-42-10 - Comment from Nanka Castulik

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:

Please release the rules for Section 1504 with no exemption and no loopholes. It is time to support economic justice for all the people in the countries who provide us with resources we need to support our economy. It is criminal and immoral to allow excessively wealthy executives to channel monies, that should belong to all the people of the countries with whom they do business, to a handful of corrupt politicians who oppress their people and despoil their countries.

Nanka Castulik