Subject: File No. S7-42-10
From: Sheila Tran

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:

I am sick and tired of oil companies and corrupt leaders getting together and doing whatever they want and making millions and millions of dollars while they do nothing for the poor people in those countries they are stripping the oil from. They should be ashamed of themselves.

Sheila Tran