Subject: File No. S7-42-10
From: Suzanne Llewellyn

February 13, 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:

People living in resource rich countries should not be living in extreme poverty because big corporations are allowed to buy their resources without disclosing how much they paid. Corrupt governments can't be counted on for this transparency, but the United States can require our corporations to reveal this information. Please support the right of people to know what their countries' resources are being sold for so that they can demand their fair share.

Suzanne Llewellyn