Subject: File No. S7-42-10
From: Helen J. Russell

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:

Economic development in a foreign country creates multiples in future customers. Deal-setting with corrupt leaders bypasses citizens and stagnates potential market development. Create global markets and prevent big oil companies from pandering to political leaders who lack vision for the future of their country's people.

Helen J. Russell