Subject: File No. S7-42-10 - Comment from Sonja Block

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:

No company should be allowed to manage the natural resources of a nation and leave dire and extreme poverty in its wake. Profit and back-door deals are the reason for this. Corporate corruption at its finest. Put an and to this now. We must be responsible consumers, and companies must be responsible custodians of nations' resources, both human and natural. STOP THE EXEMPTIONS ON SECTION 1504!

Sonja Block