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."

I am sickened by the regulatory capture of the SEC and our government generally by Wall Street. Do NOT weaken whistleblower protection and do NOT weaken whistleblower incentives to do what's right. If you cave in to Wall Street and other corporations you will have blood on your hands.

Mike Bergman
Beverly Hills, CA