Subject: File No. S7-42-10
From: Naomi Kumar

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:

It is a horrible offense to continue the exploitation of people and their lands for the benefit of already rich companies and corrupt government officials. The people deserve to know where their resources are going, and who is profiting from them. The people themselves should be the ones profiting, not greedy oil companies and government officials. The developed world preaches equality and at the same time does everything it can to exploit the billion people that are kept in a cycle of extreme poverty. This is a disgusting act and needs to end immediately. Transparency is key at this day and age, and it is no longer a choice, it is a necessity.

Naomi Kumar