Subject: File Number S7-33-10: Whistleblower Award Program

December 10, 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."

If you believe in the what really matters, in what made this country worth fighting for in the first place, you have a duty to protect free speech. Government NEEDS to be transparent to prevent abuse of power - it HAS to be! SUPPORT FREE SPEECH, PLEASE!!!

Jonathan Miesch
Valley Cottage, NY