Subject: File No. S7-42-10 - Comment from Brigitte Hamon-Porter

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:

Big oil companies must stop to enable corrupt governments to divert the money their population is owed. As consumers of this oil, we have a moral responsibility to ensure that the money gained with the petroleum we buy is not used to further these dictatorships and maintain the citizens of these countries in abject poverty. The law is aimed at putting pressure on companies who operate outside the laws of democratically elected governments.

Brigitte Hamon-Porter