Subject: File No. S7-33-10
From: Todd Q Miller

November 22, 2010

Since the history of whistleblowing is rife with successful retaliation and cover-up, the idea that corporations can be trusted with treating whistleblowers fairly and not attempting to seems absurd on the face of it. The only group whose judgement has consistently proven to be correct are the Whistleblowers. Therefore, I would suggest you rely on their judgement as to whether or not it is a good idea to file claims with the corporation or with the SEC. That is, let the companies impression of how it treats whistleblowers be the guiding the rule. It's corporate America's responsibility to make sure that whistleblowers feel comfortable reporting violations of a law to them. If whistlelblowers don't feel comfortable, then you should investigate and by investigate I mean obtain information from whistleblowers the information in a polite and interactive way. If the company offers an alternative explanation go back to the whistleblower and ask them if that explanation makes sense to them. That is, ask both sides throughout the process of an investigation for information. That is the best way to get at the truth of the matter and in the long run it is by far the most efficient way as well.