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."

It sickens me that there is such a proposal trying to be passed in the first place. This is the opposite of transparency. This is the type of rampant corruption that put us in our current position. Making this legal is not only morally wrong but ludicrous. Protect the truth, and protect the people.

Mitchell Gookins
Acworth, GA