Subject: File No. S7-42-10
From: Kathryn Elich

February 10, 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:

If the oil companies can not respect the peoples from which they get their product - WE CAN! Do what you can to show we Americans and consumers believe in open accounts and fairness in payment to the people of Africa. Greed won't go away - but accounting for what you do with the profits from THE PEOPLE'S LAND must be seen and be available - because like BLOOD DIAMONDS, BLOOD OIL is our responsibility to set right.

Kathryn Elich