Subject: File No. S7-42-10
From: Amy Hoffman

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 only right that the people of Africa enjoy the bounty of Africa, but they have no voice if only big money and those with power connections have a say in how the wealth from those resources is distributed. Morality and ethics insist that these deals be transparent.

Amy Hoffman