Subject: File No. S7-33-10
From: scott simkus
Affiliation: Developer of Energy Efficient Communities and Affordable Housing - Boulder County Colorado

December 24, 2010

If an individual within a private corporation or government agency uncovers fraud, racketeering, malfeasance, corruption and does so at the risk of their own personal career and potential welfare they should then be rewarded appropriately. Such settlement reward will increase the corporate and government accountability to handle internal complaints in a manner that is appropriate and timely while not forcing the employee through a termination.