Subject: File No. S7-42-10
From: Sarah Locke

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:

Isn't it time for the world to come together on behalf of its poorest citizens? Isn't it time to treat humanity with equality, dignity, and the opportunity to provide for themselves and their families? Isn't it time to exercise justice and sound judgment by sharing and preserving the world's resources so that all may thrive, not just a privileged few?

Sarah Locke