Subject: File No. S7-42-10 - Comment from Martin Cosentino

February 11, 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:

My exceptional kudos to the SEC for doing what is right. It is in your best interest to keep the American people, in this information age, completely updated as to the whereabouts of the agreements made with foreign governments. Especially for American corporations who use American tax dollars and American shareholders investments to suck resources from foreign countries without alleviating the human misery in those countries. This unremovable stain on the United States will not go away, especially when corrupt foreign officials and corrupt corporate officials sign secret deals. Don't forget that 'sunshine is the best disinfectant' Bravo and keep up the good work.

Martin Cosentino