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

December 6, 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."

As an employee of a large mortgage company, I cherish the freedom I have to report anything I feel is not serving the customer in their best interest, regardless of whether or not my employer has heard and most likely ignored my complaints. Passing anything that restricts my ability to publicly expose any wrongdoing, whether or not I feel the need to protect my privacy.

Jarod Boase
Grapevine, TX