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."

We have already tried trusting the major corporations and that hasn't worked. Sometimes they are just too big and need strong rules in place by separate entities to keep them in line.

Bayan Wahid
Mesa, AZ