Subject: File No. S7-33-10
From: Bryan Maloney

November 10, 2010

In addition to the reward, penalties should be assessed for companies that retaliate against a whistleblower, including any and all acts taken between the time the whistleblower reports a violation to the time the company is found to be at fault. Both the reward and protections should also apply if there is any sort of entered agreement or other settlement, whether or not the company admits to fault or liability.