Subject: File No. S7-42-10
From: Rudy Bell

February 12, 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:

Dear SEC Commission, Big Oil and Other Big Companies should stop trying to squeeze every penny only for themselves. Would it hurt for them to share a fraction of their profits with the people of the country they are becoming rich from. Please don't let them try to hide what they are paying to these countries and their leader thru backdoor deals. Please help to keep all deals transparent. Thanks for your help. RB

Rudy Bell