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

December 8, 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."

A man steals a loaf of bread to feed his children, and goes to jail. Corporations and CEOs steal people's life savings, and get rewarded or promoted. THIS IS NOT RIGHT!! Wistelblowers that stop corruption should be the ones being rewarded, not fired or persecuted.

Laurene Cook
Saint Petersburg, FL