Subject: File No. S7-42-10
From: Jennifer Delker

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:

It's known fact that the oil industry repeatedly commits criminal offenses. All over the world you hear the stories from indigenous peoples, small communities and even here in the good old USA. Oil spills that destroy whole oceans and communities, companies that created these disasters where given permits without submitting proper environmental reviews. Foreign Governments who get paid under the table to open up areas that don't even really belong to them but to the people. It's time to grow a conscience and start doing whats right. You can no longer hide behind a business name. At some point you will have to look yourself in the mirror.

Jennifer Delker