Subject: File No. S7-42-10 - Comment from Cindy Carraway-Wilson

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:

A natural resource belongs to the people, not to specific people. In resource rich areas, there is no reason companies and corrupt pOliticians should reap all of the benefits while millions starve! Do the right thing and close the loop holes that allow this to hap

Cindy Carraway-Wilson