Subject: File No. S7-42-10
From: Grant Whittle

February 16, 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:

Transparency is essential for the light of public scrutiny to cleanse governments of financial corruption. If America permits our own business leaders to fund corrupt governments, it will further harm the international respect for our nation. Big oil corruption and their support of corrupt governments fosters terrorist hatred against America. Don't harm our nation by exempting big oil from this critical law!

Grant Whittle