Subject: File No. DF Title IX - Whistleblower
From: Dowell Caselli-Smith, PhD

December 16, 2010

Please include a "qui tam" provision allowing whistleblowers to pursue cases independently.

Please do not require whistleblowers to report wrongdoing through internal channels before contacting the SEC.

Please minimize the barriers to the SEC working closely with whistleblowers and their attorneys to pursue cases submitted by those whistleblowers.