Subject: File No. S7-42-10 - Comment from Kathryn Duvall

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:

Dear SEC, I am concerned for the welfare of people whose countries have rich resources of oil but do not see a just financial reward . I am aginst the hiding of payment details by big oil companies,and am concerned that trade agreements should be transparent. Please keep strong rules on section1504 without exemptions that will allow loopholes. Kathryn Duvall, GA, 30022 English.

Kathryn Duvall