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."

Forcing people to go through the company they are exposing is completely and utterly ludicrous. That would be akin to requiring murder witnesses to confront the murderer before going to the police.

Robert Hudson
Savannah, GA