Subject: File No. S7-42-10 - Comment from Jake hall

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:

It's not right for companies to reap all the benefit of the natural resources they are bleeding out of the earth. If we continue on this path the gap between the few who have an abundance of money and the many who are living in poverty will only grow larger. Please use your power to prevent this. You never know whose life you could be saving.

Jake hall