Subject: File No. S7-42-10 - Comment from Ben Allaway

February 10, 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:

Sharing profits with the people of the countries you drill in has to be a part of your business model. The poor need your help. You would never let your own children live in squalor, but it's okay to take the profits and keep the poor people from improving their lives? No! Share of your bounty or you will get what you deserve-- MASSIVE REGULATION!

Ben Allaway