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."

Whistleblowers that must first report their information to their bosses will invariably be discouraged or shut up. There needs to be a venue for these brave individuals to be able to stand up and do what's right.

Hank Finkelstein
San Diego, CA