Subject: File No. S7-42-10
From: Andrew Summerscales

February 11, 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:

That oil company's seek to avoid disclosure of how they work with the corrupt government such as Equatorial Guinea is clearly wrong, and should not be allowed. Please take this opportunity to make a stand against companies willing to do anything that is necessary for company profit, regardless of the harm caused. Please ensure the language found in 1504 remains true to it's original intent, and is not watered down to allow companies to avoid transparency.

Andrew Summerscales