Subject: File No. S7-42-10
From: Joanne Millar

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:

To Whom It May Concern at the SEC: I am a big believer that honesty is the best policy. In my opinion, the saying would not still be around if it were not inherently true. I believe in it as a morally based human being. As a classroom teacher, I rhythmically share with my third graders that "Secrets, secrets are no fun. Secrets, secrets hurt someone." On the topic of your dealings with big oil companies and with the aforementioned ideas about honesty in mind, as leaders, those ideas should ring familiar to how you lead. Does it? If not, consider what I would tell my students in this perdicament of morally questionable actions, "You might want to rethink how you are acting right now." Please consider the implications of your actions on more levels than dollar signs. Consider the humans who exist daily with the ramifications of those actions.

Joanne Millar