Subject: File No. S7-42-10
From: Susan Tefft

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:

Big oil has bought the United States. Every American believes this today. We are no longer 'of the people, by the people, for the people' Our House and Senate are owned by big oil/gas/coal. We are stuck in a corner. But if there is a possibility to help other countries salvage some of their freedom from these lice then please help them. Stop giving these companies the ability to hide their secret deals...........

Susan Tefft