Subject: File No. DF Title IX - Whistleblower
From: Patrick Beatty
Affiliation: Physician

December 15, 2010

Considering the vast amount of financial fraud this country has experienced in the dark years of the last decade, it seems essential to have strong whistle-blower regulations and financial rewards to insure transparency of the securities markets. When rewards are allowed to whistle-blowers with valid claims, our government can claw back some of the billions of dollars spent on fraudulent financial transactions. A vigorous whistle-blower program will allow needed transparency in simple and complex securities sales. It is imperative that the SEC develop and maintain an effective whistle-blower protection and reward program. Thank you for your attention to this comment.