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 cannot believe that the corrupt, failed financial institutions who caused the 2007 economic crisis have any input into the whistleblower rules that would prevent them from operating in the future without accountability when they are engaging in risky activities. The law should protect those who tell the truth, especially with so much at stake. Please, do not make it easier for white collar criminals to get away with wrecking the economy for the rest of us.

Max Grant
Sellersburg, IN