Subject: File Number S7-33-10: Whistleblower Award Program

December 12, 2010

Dear Ms. Murphy

I just signed a petition saying:

"More whistleblowing about corporate crimes could have made the foreclosure crisis and economic meltdown less severe. Whistleblowers should never be forced or engouraged to take their concerns to their potentially corrupt bosses first: Those who go directly to the government deserve the strongest rewards and protections allowed by law."

First they came for the whistleblowers, and I did not speak out, because I was not a whistleblower. Then they came for the communists, and I did not speak out, because that was illegal.

Joshua Giles
Skiatook, OK