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."

Don't shoot the messenger. Whistleblowers are an important check on corporate corruption, ethics, and integrity. Employers rarely, if ever, act on information given to them by whistleblowers because they already know the problem is there. Furthermore, if a company does not act on the issue and the whistleblower goes to the authorities, the company will know exactly who let the cat out of the bag and that individual is very vulnerable to reprisal.

Collin McCormack
Glenview, IL