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

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:

The natural resources of a country which are of value to other countries must be transparently traded and used for the good of the whole country; protecting the environment and the any people who are in the area. These resources have been there long before any people came to live there and are a potential gift for those who live in the country now. The secret deals between politicians and multinational businesses are unjust and only serve to feed corruption and secrecy.

Susan Minish