Subject: File No. S7-42-10
From: Richard Dorsey

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:

Strong rules on 1504 will maintain America’s leadership on transparency, and other countries will follow. It seems so often that a company does what it wants for profit, even when law dictates that. We must follow the law. Law must be upheld so that the people of a country get a fair benefit of profits which are created using natural resources (gas) of that country. After all. The country is made up of the people. It is the law in any case.

Richard Dorsey