Subject: File No. S7-42-10 - Comment from Christina Scarborough

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 is time for our country to use every means within its power to help develop infrastructure and build a new middle class in Africa. Governmental corruption in African countries is our business, because it arrests economic growth and retards the building of new markets. The oil companies get a short term gain, but in the long run economies all over the world suffer. Let's be grown ups for a change and tell our spoiled children they have to tell the truth and live with the consequences.

Christina Scarborough