Subject: File No. S7-42-10
From: Esmeralda Flores

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:

Esmeralda Flores Mexico City, 09696, Mexico, English I am proud to be Mexican. My country has the fortune to have oil as a natural resource as well. I support this petition because like people in Africa, we suffer from corruption which makes oil for Mexicans a constant worry in their budget even though we produce it.

Esmeralda Flores