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."

SEC: failure to protect whistleblowers, REALLY? This action will result in more Madoff's. Did you not learn that lesson, or do we, the American Citizen's have to continue to learn that the SEC is more about protecting Banker's and Enron's and Savings/Loan companies and less about citizen protection. If this is where our gov't is going, then why have gov't agencies?

Audrey Fisher
San Antonio, TX