Allegations of securities fraud from 168 whistleblowers provide 168 reasons why the Securities and Exchange Commission needs to fully staff its Whistleblower Office (“SEC Whistleblower Call Draws Few Tipsters,” Feb. 23).

Wall Street frauds usually involve complex, layered transactions that, even with the help of whistleblowers, require a team of prosecutors, investigators and accountants to unravel and prosecute.

We know from our SEC whistleblower cases that this is much more than chump change: One case of fraud can involve hundreds of millions of dollars or even billions.

While Congress dickers over funding the SEC Whistleblower Office, the backlog of whistleblower complaints that aren’t investigated grows. Just ask the Madoff investors whether they think funding a whistleblower office is worthwhile.

Erika A. Kelton, Washington, DC

Eric R. Havian, San Francisco, Phillips & Cohen LLP