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."

Free speech is what this country was founded upon - without it we can't evolve as a society, only devolve. Government needs to be transparent or it will inherently be abused. PLEASE protect free speech!! It is the key to our survival as a country!

Jonathan Miesch
Valley Cottage, NY