Subject: File No. S7-42-10 - Comment from Judith Dupree

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:

Americans around the country are watching to see whether the SEC can be trusted with this international "watch-dog" issue. We know how intrusive and invasive and yes, seductive, Big Oil is. PLEASE -- consider what has been done to people groups and nations in the name of the almighty dollar -- which ultimately helps no one but the oil companies. NO ONE! This is thievery, pure & simple. IMpure and complex -- with their hidden agendas, truly! Be judicious and wise and larger in view than those try to twist your "arms" with impunity. Make the citizens of our nation proud. Thank you.

Judith Dupree