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."

The SEC in the Obama administration which just gave away billions in "extended tax cuts" to million/billionaires? The same SEC that got us into the financial mess to begin with? I will sign but I am not holding my breath.

Donna-Lee Phillips
Eureka, CA