Subject: File No. S7-42-10
From: Keith Daugherty

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:

I am asking that you hold oil companies accountable. There is no reason why oil rich countries should have the poverty they do today, especially when oil companies are making such exorbitant profits.

Keith Daugherty