Subject: File No. DF Title IX - Whistleblower
From: Mallika Henry

December 16, 2010

The SEC should stick with its proposed rules on compliance programs and ignore the self-serving proposals by the fraud lobby to require internal reporting. And the SEC needs to finally be properly funded in order to cover the enormous tasks of monitoring financial activities that have proven to be borderline criminal, and have thrown the world economy into turmoil. It is time to put our country back on track.