Subject: File No. S7-42-10 - Comment from Kathleen Grover

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:

Exploitation of other countries' resources is unjust; it robs people of their livelihoods. Let's keep industries honest by continuing to require full disclosure of operations and income. For the kind of world our children deserve, people must come before profits.

Kathleen Grover