Subject: File No. DF Title IX - Whistleblower
From: Nancy A Tews

December 16, 2010

After reading the article
The SEC Whistleblower Program: How to Avoid Killing a Good Idea
By Eric R. Havian, Edited by Dina Rasor
Wednesday 15 December, 2010

I would like to add my support for the SEC Whistleblower Program as an important new law I believe will generate a much needed increase in the reporting of financial fraud.