Subject: File No. DF Title IX - Whistleblower
From: Monica S. McFeeters

December 16, 2010

Dear SEC Representatives,

I would like you to not require the internal reporting before a whistle blower reports a situation of concern to the SEC. It is not the reporting citizen's responsibility to clean up the problem, it is the SEC that should deal with the reported possible corrupt offender, not a lone employee. I'm sure if the informant wants to keep it internal they all ready do if they think that will work. I'm sure the person used great courage to come out to the SEC as it may show an involvement on some level to have even been close enough to the situation to have the information to give to the SEC. Requiring the person to turn information into possibly corrupt corporations before reporting to the SEC or through a private lawyer is not in the best interest of our nation. I think the most recent False Claims Act is a good model to use for the SEC and that the informant needs to included in the process with private or public representation of their own choosing.