The following Letter Type A, or variations thereof, was submitted by individuals or entities.

Letter Type A:

"Dear Ms. White, I am concerned about the growing trend in retaliation against corporate whistleblowers. In 2013, the Ethics Resource Center found that the number of employees who reported misconduct and faced retaliation as a result had nearly doubled since 2007. More than one-third of those who declined to report misconduct pointed to fear of retaliation as the reason for their silence. While the SEC Whistleblower Program provides whistleblowers with new channels to disclose abuses, recent court rulings and creative workplace gag orders endangers the efficacy of the Program. As a result, I respectfully suggest that the SEC take the following actions (as recommended in SEC File No. 4-676): • Clarify and strengthen protections available to those who report possible misconduct internally or externally; • Hold hearings around the country to discuss the challenges of disclosure and retaliation in the workplace; • Create an Advisory Committee on Whistleblower Reporting & Protection, enabling those with expertise to contribute to the discussion and devise solutions. Through the SEC Whistleblower Program, the Commission has a powerful investor protection tool to ensure that the financial services industry remains transparent, responsible and accountable to the American people. Providing whistleblowers with anti-reprisal protections is a key safeguard to ensure that we don't repeat the financial abuses of the past. Sincerely,"

http://www.sec.gov/comments/4-676/4676-1.htm