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

December 7, 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."

We must protect the right of employees to report illegal and grossly immoral practices without fear of reprisal. This issue should not need much debate as it is more or less common sense. Please do the right thing!

Nicholas Arnold
Chicago, IL