Subject: File No. S7-07-22
From: Joshua Moran
Affiliation: Business Analyst

April 12, 2022

I believe all whistleblower reports for publicly traded companies should be considered for SEC program awards, especially when the reward amount would be significantly higher or subject to an award cap.

It is unclear what other programs exist that would be more relevant. Whistleblowers may be discouraged from staking their reputation if the award amount is not enough to guarantee their financial stability.

The SEC seems to have taken this into consideration with their amendments and I support S7-07-22.