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."

Protecting whistle blowers is basic. Forcing them to report to a possibly corrupt senior employee defeats the purpose of these protections. Use common sense and listen to your constituents (who incidentally hold your livelihood in their upset hands) and give only what time and respect are truly due lobbyists who continue the money is might is right cycle.

Ashley McCarthy
Sacramento, CA