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."

It's hard to believe that anyone thinks whistleblowers should go and "fess up" prior to reporting is completely sane. Why would you want that to happen unless you are guilty as charged?

Kansas City, MO