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."

This is bigger than politics or money. This is bigger than anything your career will ever culminate to. This is about fundamental rights and the pillars that uphold the American system of government. For once, stop thinking solely about yourselves, and do the right thing.

Dan Fu
Carmel, IN