Subject: File No. S7-42-10
From: Judith Castiano

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:

Why do the oil companies want to gut the law that makes them be honest about information they should be willing to give? What are they hiding? No, they must NOT be exempt and they MUSt stop doing these closed door deals forever. They are deals that bode only evil for the people in the country they are damaging. KEEP them HONEST!

Judith Castiano