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."

Please give the whistleblowers some cover and protection. We need to know the things that they feel are important to disclose. If they must go through the people that they are reporting, NOTHING will get through. We need to know these things. Our country needs protecting from these corporate raids on the law and our treasury. Thank you, D Owen

Dorothy Owen
Ann Arbor, MI