Subject: File No. S7-42-10
From: Ni-Ammun Onyemachi

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:

Do not eliminate guidelines that prevent US oil companies from operating as colonizers! Courses of action such as those taken by US oil companies in Africa help create some of the same anti-US sentiment that exists in other places in the world.

Ni-Ammun Onyemachi