Subject: File No. S7-42-10
From: Helen Butt

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:

I want the oil companies to stop their millions going into the wrong hands and the moneyto be put into a trust account handled by a qualified account and to help to build houses, hospitals and schools so that the people living in squalor and poverty will be able to live a decent life. By helping these poor people to grow the own vegetables and have fresh water, the oil companies highly paid bosses will be helping and also educating these people to help themselves will also be cleaning up the gettos and will also be cutting out disease. this is a better way to help these people than lining the pockets of the folk on good salaries. this is why so many people all over the world are protesting against corruption, overpaid ceos, and greed. Please help these people and you will get a good feeling. People are people all over the world and all they want is a house, job and getting their children eduucated. Please listen to what people are saying and remember what President John F. Kennedy said ASK NOT WHAT YOUR COUNTRY CAN DO FOR YOU ASK WHAT YOU CAN DO FOR YOUR COUNTRY Helen Butt New Zealand.

Helen Butt