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."

Dear God in Heaven, PROTECT US! For Pete's Sake, we don't have much to work with here! Any time we want to make things better, any time we see an injustice we want to fix, it seems the powers that be crush us with new laws or new incentives to keep good, law-abiding citizens with a conscience quiet. The BP oil spill, the housing collapse, they could have been prevented if people could be protected for speaking up. How much more will be relinquish for the sake of a company's profits???

Miguel
Denver, CO