Subject: File No. S7-42-10
From: Les Law

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:

We have personal experience in Africa at the ground level. The very few elite get very very rich while the poor hardly have enough on which to live. The people of Equatorial Guinea and all other West African countries must have help. Do not let corruption continue to be practiced by large multi-national companies and corrupt leaders of countries. We must have transparency and accountability. Les Law

Les Law