Subject: File No. S7-42-10 - Comment from Annette Kamau

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:

Natural resources rightfully belong to the people of that land not their governments! There should always be transparency so that people know and are aware of what is going on and how their natural resources are being used.

Annette Kamau