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."

I think the CEOs of the company should go to prison and every overdraft/fee for the last ten years should be repaid at 300% and their assets liquidated and divided among the people!

Chris Wilson
Vancouver, WA