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

December 7, 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."

Having a whistleblower go to his boss before he reports illegal activity to the feds is absurd. It's like making a murder witness reporting to the perp before he reports the killing to the police; what do you think will happen?

Leonard Ross Watsonville, CA