Subject: File No. S7-42-10
From: Denise Mannino

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:

It is more than an improper conflict of interests for Big Oil lobbyists to have access to politicians. It is corruption that has for years destroyed the fabric of democracy. PLEASE do not soften the rules that require their alliances to be completely transparent. The fact that they are asking is enough to demonstrate how wrong they know they are in 'paying' for election results.

Denise Mannino