Subject: File No. S7-33-10
From: kathy jensen

December 23, 2010

I think it is a good thing that employee have there bosses to talk to as well as whistler blowers. This way the situation or problem will be handled approperately and in confidence. People that talk or speak up should be recognized as doing something good and not get a bad rep. But, everything should be investigated to make sure it is true and proper so that false statements or accusations are not acted upon and only the proper statements given will end up being acted upon accordingly. No one. And no company deserves a bad rep unless its warranted. It is a good thing if done in the proper manner and is dealt with accordingly.