Subject: File No. S7-42-10 - Comment from Byron Eubanks

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:

Justice does not happen by accident. Without transparency on these huge oil contracts, the people of the affected nations have no way to hold their leaders accountable. Please do not enable the oil companies' interests to trump the collective interests of the citizens of the countries with which they do business. Do not weaken the provisions of Section 1504.

Byron Eubanks