Subject: File No. S7-42-10
From: Erin Keefe-Feinner

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:

Welfare of people and profits can coexists. It should never be profits over welfare of people and that is what this looks like. If companies and governments are working ethically than there should be no reason why not keep this information open. Don't let greedy people and governments hide. Do your part to make sure all are operating honestly and not hurting the masses to make huge $$$.

Erin Keefe-Feinner