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."

Do not give financial institutions license to decieve the SEC and the American people by agreeing to their demands to put a stop to transparency and honesty.

Jesse Emmerich
Napoleon, OH