Subject: File No. S7-42-10
From: Kenneth L. Kaliher

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:

Remember when much of the rest of the world looked UP to the U.S.A. and the principles on which our nation was founded? Will we ever see such a day again? YOU can help by beginning to restore transparency and ethics to U.S. corporations' voraciously exploitive business practices, both at home AND overseas. Please do NOT permit exemptions in Section 1504 to benefit such corporations and corrupt government officials in Third World countries, at the expense of some of those countries' poorest people. Thank you.

Kenneth L. Kaliher