Subject: File No. S7-33-10
From: Paul W Simkus
Affiliation: Facilities Mechanic

December 23, 2010

I support Whistleblower rights and full enforcement of the Dodd-Frank Act. I strongly believe if an employee who has a legitimate doubt or concern over corporate non-compliancy should not fear retaliation for speaking up. I know because I was a SOX whistleblower. 2010-SOX-000--

I risked everything, and nearly lost everything...including my family

I haven't seen my only newborn child and son for OVER three years

How can a person be made "Whole"?

How do you put a monetary figure on the three years I missed in being able to watch my only child and son take his first steps and speak his first words? How?

Do I support the SEC reward program for legitimate whistleblowers who have risked everything and lost everything?

You bet I do

PWS