Subject: File No. S7-42-10
From: Daryl Odefey

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:

Dear SEC, it is crucially important to the lives of millions of impoverished but dignified peoples around the world that you fully and aggressively enforce Section 1504 of the Dodd-Frank bill. Big oil companies MUST be forced to reveal ALL of their payments to foreign governments and officials when doing business abroad. For far too many years the BILLIONS of dollars that could have raised MILLIONS of people out of poverty has been siphoned off to the private bank accounts of corrupt political leaders. THIS MUST STOP. AFRICA is depending on it!!

Daryl Odefey