Subject: File No. S7-16-18
From: Anonymous Whistleblower

August 14, 2018

I am very concerned with the changes proposed. Specifically, the proposed changes appear to be based on personal opinions rather than a concrete study.

Originally, the Whistleblower Office was set up with the expectation that it would receive 30,000 tips per year (https://www.sec.gov/rules/final/2011/34-64545.pdf).

If the Whistleblower office is unable to handle the current number of tips (which is much lower than 30,000 per year) than the SEC should allocate more staff and resources to improving the efficiency of the operation.