Subject: File No. S7-33-10
From: Les M. Taeger

November 22, 2010

In order to increase the quality of whistleblower reports, reduce the taxpayer funded investigative burden and to discourage use of the whistleblower reporting channel for disgruntle employee or vendor retaliation, I would suggest a fradulent claims provision calling for a range of actions by the SEC if the whistleblower claims have no merit.

Additionally, no reward should be granted to any individual that had a duty to report, based on company policy, but chose to not comply with the company policy, as non-reporting breaches the employee's employment obligations that they are being paid to perform and agreed to perform.