We are a group of 544 civil society organisations from 40 countries, united by the Publish What You Pay...Campaign and writing to urge the Securities and Exchange Commission...to re-issue an implementing rule for the Dodd-Frank Wall Street Reform and Consumer Protection Act (Section 1504) that aligns with the EU Accounting and Transparency Directives, with no country exemptions and full public disclosure of payments, without delay... Greater transparency of extractive industry revenues will reduce natural resource related corruption and conflict, and help ensure these resources are transformed into lasting public benefits...Project-level reporting will bring great benefits to citizens’ groups in resource-dependent countries...In order to achieve these positive results, the final rule must: ensure full public disclosure of payments, including the identity of reporting companies; require contract-based project-level reporting; include no country exemptions; set a reporting threshold of US$100,000...