Subject: File No. S7-42-10
From: Duane Darling

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:

Please stop the oil industry and prevent payoffs to corrupt governments that do all they can to keep their peoples in poverty and hide the monies they recieve

Duane Darling