Subject: File Number S7-33-10: Whistleblower Award Program

December 8, 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."

The people responsible for the Wiki Leaks should be prosecuted, they stole the information and the owner of Wiki Leads should be prosecuted if he is indeed in possession of someone's hard drive, but the person that is a bonafide whistle blower in an honest attempt to inform on something illegal within her/his working domain should be encouraged not muzzled.

firFarrellst name Gibbs
Hickory, NC