The Sarbanes-Oxley Act of 2002 is "the most far-reaching reforms of American business practices since the time of Franklin D. Roosevelt."

~ President George W. Bush upon signing the legislation into law ~

October 18, 2007

Mr. Christopher Cox – Chairman

Securities and Exchange Commission

SEC Headquarters

100 F Street

Washington, D.C. 20549

SUBJ: WHISTLEBLOWING UNITED PILOTS ASSOCIATION

Dear Chairman Cox,

In accordance with the provisions of the Sarbanes-Oxley Act of 2002 and the federal protections afforded therein, on behalf of the employees and retirees of United Airlines, I hereby declare myself a federal whistleblower. Since 2003, I have attempted to be a whistleblower whose rights have been denied.

The Whistleblowing United Pilots Association is somewhat of a misnomer in that it is an independent grassroots coalition of all airline employees and retirees from every airline across the nation whose purpose is to help discover the truth and serve justice on the white-collar criminals who perpetrated the crimes, which enabled the demise of post-9/11 airlines employees and retirees in bankruptcy.

My purpose merely serves as a voice of the many financially disenfranchised United and other airline employees and retirees who have suffered so much at the hands of so few. An expanding whistleblowing email network was developed to enable cross-communication amongst members. Tens-of-thousands of concerned employees are in bcc receipt of this email correspondence and will be awaiting your legal response.

As you well know, in the aftermath of the exposition of white-collar corruption in the cases of Enron, Tyco, World Com, and others, President Bush signed into law the Sarbanes-Oxley Act of 2002 where he remarked this law to be, ”the most far-reaching reforms of American business practices since the time of Franklin D. Roosevelt.

Strong legal evidence has surfaced in the United Airlines bankruptcy that supports allegation of judicial corruption, fraudulent government application processes (including redacted documents), nondisclosure of certain assets, questionable independent accounting oversight, and alleged collusion between government agencies, financial institutions, and United Airlines management from 2002 to present. Although previously notified, to date, the Department of Justice and relevant congressional committees have investigated none of these charges. Kindly refer specifically to the attached Report of Examiner Ross O. Silverman page 33, paragraph 9, “The Transmittal to the Officers and Directors of United of a redacted version of the ATSB narrative” as you read on.

It is herein that I reference relevant and germane Titles and sections of the Sarbanes-Oxley Act within your domain of authority.

Title I Public Company Accounting Board (PCOAB)

Section 101 Establishment of the PCOAB

Given the allegations stated above, the PCOAB appears to have failed to provide federally mandate oversight that might have precluded the demise of employee stock ownership of United Airlines through the Employee Stock Ownership Program (ESOP) during the bankruptcy.

Section 104 Inspection of Registered Public Accounting Firms

An inspection of the Public Accounting firm of Kirkland & Ellis should be conducted.

Section 105 Investigations and Criminal Proceedings

James Sprayregan, an attorney at Kirkland & Ellis at the time, and United Airlines’ lead bankruptcy lawyer, left this firm immediately following the bankruptcy to accept a position with Goldman-Sachs, a major creditor and investment banker of United Airlines.

Title III Corporate Responsibility

Section 302 Corporate Responsibility for Financial Reports

Section 302(a)(4)(B)

Fraudulent federal documentation in certain application processes has been exposed. The United Airlines frequent-flyer program, Mileage Plus, may not have been disclosed as an asset during the bankruptcy process and must be thoroughly investigated.

Section 304 Forfeiture of Certain Bonuses and Profits

Directly as a consequence of allegedly fraudulent bankruptcy processes that included nondisclosure of Mileage Plus and purportedly corrupt judiciary, United Airlines employees forfeited majority ownership of the airline in bankruptcy as their ESOP stock was sold out from under them with the blessings of the court. Top-level United management rewarded themselves with huge bonuses on bankruptcy exit.

Section 305 Officer and Director Bars and Penalties

Given the criminal loss of ESOP stock, United Airlines employees demand equitable relief in accordance with the provisions of this section.

Section 306 Insider Trading during Pension Fund Blackout Periods

The ESOP stock was allowed to plummet to near zero value before it was sold with the bankruptcy judge’s approval. The employees were prevented from selling their stock during this time frame. This action was vigorously and legally challenged in a separate Seventh Circuit court proceeding to no avail.

Additionally, during this same time frame, ERISA laws governing the distress-termination of employee pensions may have been violated. Evidence has recently surfaced (redacted fraudulent documents), which indicate that senior United Airlines management may have been less than truthful in disclosing the financial health of United employee pensions to the Pension Benefit Guarantee Corporation (PBGC) in petitioning the board for said distress-termination.

Section 308(a) Fair Funds for Investors

In light of the facts stated herein, it is requested that the Commission obtain a federal court order requiring disgorgement against the person(s) for violations of this Act. Additionally, it is legally incumbent upon the Commission to obtain civil penalties against such person(s).

Title IV Enhanced Financial Disclosures

Section 406(a Code of Ethics Disclosure

The senior level management of United Airlines allegedly failed to disclose the value of the Mileage Plus asset. Appropriate legal authority has not investigated additional evidence, which includes redacted documents. This purported unethical corporate conduct may have drastically impacted investors and others, thereby enabling change of control of United Airlines from employees to outside investors and corporate leaders.

Title VII Studies and Reports

Section 703

It is federally mandated that a study be commenced of relevant public accountants, investment bankers, dealers, attorneys, and other securities professionals practicing before the Commission in these matters. In accordance with the Act, a report should be submitted to the Senate Committee on Banking, Housing and Urban Development, and the House Committee on Financial Services.

Section 704 Study of Enforcement Actions

With the exclusion of revenue recognition of the Mileage Plus asset through possible accounting treatment of off-balance sheet special purpose entities, a study must be conducted and presented to the congressional oversight authorities mentioned above.

Section 705(a)

A GAO study must be conducted on whether investment banks and financial advisers assisted companies in manipulating their earnings and obfuscating their true financial picture.

Title VII Corporate Criminal Fraud Accountability

Para 1519

There exists evidence that suggests falsification of records in the United Airlines bankruptcy that must be investigated in accordance with this provision.

Para 1520

Accountants by law (15U.S.C. 78j-1(a)), must maintain all audit or review work papers for a period of 5 years. In light of questionable bankruptcy accounting practices, an SEC review is mandated.

Section 806 Protection for Employees of Publicly Traded Companies who provide evidence of Fraud

As a B-777 Captain at United Airlines in 2003, I was a whistleblower who was illegally discharged for attempting to speak out on these and other issues. I subsequently filed an FAA Whistleblower Protection Report that was ignored by the Federal Aviation Administration. I have petitioned every level of government and law enforcement for assistance to no avail.

Para 1514 Civil Action to protect against retaliation in fraud cases

Before expulsion from United Airlines, after 25 years of dedicated service as a pilot employee, while attempting to speak out on allegedly criminal issues, I was suspended from line operations as a Captain, denied legal representation by union lawyers, involuntarily placed on sick list without due cause or physical examination, ushered into the Employee Assistance Program (EAP), and discharged from employment as a direct result of my attempting to comply with Federal Aviation Regulations, union charter, and the Code of Ethics prescribed by my union, the Air Line Pilots Association (ALPA).

I have digitally-recorded phone conversations, copies of stonewalled federally-mandated reports, and other correspondence, documentation, witnesses, and evidence to legally support my allegations.

Section 807 Criminal Penalties for Defrauding Shareholders of Publicly Traded Companies

Para 1348 Securities Fraud

Based on the evidence at hand, it is further alleged that securities fraud has occurred and must be investigated.

Title IX White-Crime Penalty Enhancements

In accordance with the White-Collar Crime Penalty Enhancement Act of 2002, it is further demanded, if allegations are proven to be true, that the maximum civil penalties be imposed in accordance with this Act.

The following Title IX Sections are germane and relevant without further comment.

Section 902 Attempts and Conspiracies to Commit Criminal Fraud Offenses

Section 903 Criminal Penalties for Mail and Wire Fraud

Section 904 Criminal Penalties for Violation of the Retirement Income Act of 1974

Section 905 Amendment to Sentencing Guidelines Relating to certain White-Collar offenses

Section 906 Corporate Responsibility for Financial Reports

Title XI Corporate Fraud Accountability Act of 2002

Section 1102 Tampering with a record or otherwise impeding an official proceeding

Relevant and germane to the issues addressed above.

Section 1103 Temporary Freeze authority for the Securities and Exchange Commission

In accordance with the provisions of this Act, and in light of the aforementioned alleged illegal activity as supported by the evidence at hand, it is requested at the commencement of this investigation, that the Commission seek a temporary federal court order suspending the United Airlines directors, partners, and controlling agents from the authority of their positions, until the results of said investigation are reported to relevant congressional committees.

Section 1105 Authority of the Commission to prohibit persons from serving as officers or directors

Subparagraph (F)

In accordance with the provisions of this subparagraph, it is further requested that the Chairman of United Airlines and other key Board of Director members who may have knowingly violated section 10(b) or rules and regulations there under, be suspended from their positions as such, until a thorough investigation is completed.

Section 1106 Increased Criminal Penalties under Securities and Exchange Act of 1934

In light of the alleged heinous white-collar crimes that may have been committed against post-9/11 United Airlines employees and retirees, investors, vendors, and the American taxpayer, coupled with the obscene financial rewards bestowed on top-level corporate officers on bankruptcy exit, it is demanded that the harshest financial penalties and jail sentencing be imposed as allowed under the provisions of the Sarbanes-Oxley Act of 2002.

Section 1107 Retaliation against informants

The Commission is hereby commanded under this provision that my wife and two adult children, Michael Lynch, former Chairman and CEO of McCook Metals LLC and his family, his criminal informants (who have not yet been afforded DOJ witness protection/immunity), other informants and their families, as well as myself, be afforded immediate legal and other physical protections as mandated by this Act.

I have attached a signed and sworn affidavit for your perusal. An SEC Complaint Form has been filed both electronically and via the U.S. Postal service certified mail and sent to the SEC Complaint Center. This letter with attachments (including the affidavit and a copy of the complaint form) has been forwarded to your office via certified mail also.

President Bush signed the Sarbanes-Oxley Act of 2002 into federal law; we expect the letter of the law to be upheld in accordance with the precepts of our constitution and principles of honest government. Failure to do so will constitute a serious breech of public trust and freedom of speech.

Citizens of this country have a right and constitutional authority to speak out when crimes may have been committed. They have a legal and moral obligation to do so as patriots. By sending you this letter, I am merely exercising these rights and responsibilities as an American citizen who is attempting to be patriotic.

In closing, while serving in your capacity as the Chairman of the Securities and Exchange Commission, you have legal, moral, and constitutional authority and obligation to respond. If the Securities and Exchange Commission fails to act, federal law will not have been upheld; our government yet another time will have stonewalled the Whistleblowing United Pilots Association. To date, Congress and federal law enforcement officials have not responded to our petitions. Will you?

Very Respectfully,

Daniel W. Hanley

Encl: Signed and sworn affidavit by Daniel W. Hanley dtd Oct 18, 2007

Ltr dated April 12, 2006 to DOJ Gonzales, DOT Mineta, and DHS Chertoff

Ltr dated November 13, 2006 to Congressman Henry Waxman

Ltr dated November 18. 2006 to Senators Reid, Durbin, and Obama

Ltr dated November 20, 2006 to District Attorney Patrick Fitzgerald

Ltr dated January 25, 2007 to Senator Patrick Leahy

Ltr dated February 1, 2007 to Senator Ted Kennedy

Ltr dated January 25, 2007 to Congressman John Conyers, Jr.

Ltr dated February 1, 2007 to Congressman George Miller

Ltr dated September 1, 2007 to Asst Attorney General Alice Fisher

Ltr dated September 3, 2007 to Senator Daniel Akaka

Report of Examiner Ross O. Silverman dtd March 18, 2004

SEC Complaint Form submitted by Daniel W. Hanley dtd Oct 18, 2007

Cc: Whistleblowing United Pilots Association

President George W. Bush

Vice-President Dick Cheney

Fred Fielding – Counsel to the President

Acting Attorney General Paul Clement

Elaine Chao – Labor Secretary

Kirk Van Tine – Baker-Botts

Carlos Gutierrez – Commerce Secretary

Mary Peters – Transportation Secretary

Asst Attorney General Alice Fisher

FBI Director Robert Mueller

District Attorney Patrick Fitzgerald

Chicago FBI Director Robert Grant

Mary Jo Gillette – SEC Chicago Regional Director

Senator Harry Reid – Senate Majority Leader

Congresswoman Nancy Pelosi – Speaker of the House

Senator Patrick Leahy – Chairman, Senate Judiciary Committee

Senator Ted Kennedy – Chairman, Senate Labor and Pension Committee

Senator Richard Durbin (D-IL)

Senator Barak Obama (D-IL)

Congressman John Conyers, Jr. – House Judiciary Committee Chairman

Congressman George Miller – Chairman – Committee on Labor/Pensions

Glenn Tilton, Chairman – United Airlines, Inc.

Jake Brace, Chief Financial Officer – United Airlines

Paul Lovejoy, General Counsel – United Airlines

********************************

AFFIDAVIT OF DANIEL W. HANLEY IN SUPPORT OF CRIMINAL

INVESTIGATION OF THE UNITED AIRLINES BANKRUPTCY

I, Daniel W. Hanley, being first duly sworn, on oath, states as follows:

1. I am of legal age and competent. This affidavit is made on my personal knowledge of all matters set forth and referenced herein. If sworn and called as a witness in this case, I could, and I would, testify competently as to each fact set forth and incorporated herein by reference.

2. The alleged facts supported with evidence are true and correct to the best of my personal knowledge of the facts, evidence, information and belief.

I am of information and belief that Michael Lynch, former CEO and Chairman of McCook Metals, LLC, with the assistance of local and national organizations and individuals, has turned over to civil and criminal authorities and multiple media entities material evidence confirming the existence of an alleged organized, nation-wide criminal enterprise involving officers of state and federal courts who exploit litigants for their personal financial gain and who unlawfully manipulate and exploit the judicial system at the expense of state and federal taxpayers as well as for their personal financial gain in violation of state and federal tax laws.

I am of information and belief that multiple judges and lawyers are aware of and/or involved in the alleged criminal acts by federal court agents. That in alleged violation of Illinois Supreme Court Code of Judicial Conduct Rule 63(B)(3)(a) and/or Rules of Professional Conduct Rules 8.3 and 8.4, these members of the bench and bar have not reported these alleged illegal acts to the appropriate authorities, thereby conspiring with the same, and/or have directly committed these alleged acts. By law, all should have their law licenses permanently revoked and/or be removed from the bench instanter.

I am of information and belief that American citizens have been retaliated against for attempting to obey their civil and moral duties as members of a free democracy to expose these unlawful acts by state and federal court agents including, but not limited to, retaliation by means of judicial kidnapping of children, false incarceration after being “framed” by criminal elements in civil and criminal authorities, impoverishment, coercion under duress, and serious physical injury up to and including death.

My involvement in these matters has created much disharmony within my loving family. We are shouldering this cross with our faith and trust in God, our political leaders, justice system, law enforcement agencies, and our Constitutional rights of freedom of speech.

I am of information and belief that the Operation Greylord investigation and convictions only touched a percentage of the total number of allegedly corrupt state and federal court agents in Chicago.

I am of information and belief that Seventh Circuit federal bankruptcy Judge Eugene R. Wedoff, the presiding judge in the United bankruptcy, allegedly maintains a $40-million ‘bribery fund’.

I have direct knowledge of, with supporting evidence such as digitally recorded phone conversations, stonewalled federal reports, correspondence, witnesses, and other materials in safekeeping via USB flash drive devices at numerous undisclosed locations to prove that I was illegally removed from employment as a United Airlines B-777 Captain in 2003 for attempting to whistleblow on federal issues involving safety, security, and possible RICO violations. Subsequent attempts to bring these matters to the Federal Aviation Administration, the Department of Justice, the Department of Homeland Security, numerous politicians and law enforcement officials have been ignored.

I am of information belief that senior-level United Airlines management may have redacted documents in the post-9/11 Airline Transportation Stabilization Board (ATSB) loan application process as well as deceiving the Pension Benefit Guarantee Corporation (PBGC) of the true financial health of the United Airline employee pension funds.

I am of information and belief that a major and direct conflict of interest existed with the appointment of Robert Gordon as one of four members of the PBGC Oversight Committee to represent employee pension interests just four days before Judge Wedoff ruled in favor of distress-termination of employee pensions. Mr. Gordon had previously served under United CEO Glenn Tilton while at Texaco/Chevron and was also a close personal friend of the President. In a review of documents procured through the Freedom of Information Act (FOIA), there is no evidence that PBGC Director Bradley Belt ever conducted the ERISA-mandated in-depth analysis of United Airline pension funding before agreeing to said termination.

I have direct knowledge of increasing evidence that suggests the Department of Justice is blocking attempts to provide witness protection/immunity from prosecution for criminal informants and others in these matters.

Given the aforementioned, since only $1.5-billion of the $10-billion authorized in loan guarantees by the Airline Transportation Stabilization Act were let, and since evidence suggests that United Airlines management was less than truthful in their application process, the Chapter 11 bankruptcy filing of United Airlines may not have been necessary.

Further affiant sayeth naught.

__________________________

DANIEL W. HANLEY

SUBSCRIBED and SWORN before me on

This 25th day of October 2007

_______________________________

NOTARY PUBLIC

**********************************

October 25, 2007

Senator Carl Levin

Chairman – Senate Permanent Subcommittee on Investigations

199 Russell Senate Office Building

Washington, D.C. 20510-2202

SUBJ: WHISTLEBLOWING UNITED PILOTS ASSOCIATION

Dear Senator Levin,

On November 26, 2006, I wrote the enclosed letter to you on behalf of the subject association, imploring your political intercession in the investigation of possible white-collar criminal corruption in matters surrounding the post-9/11 bankruptcy of United Airlines. A close review of the enclosed correspondence will further describe the exhaustive measures employed in writing to other relevant political and law enforcement officials in petitioning them to fulfill the obligations and responsibilities of their offices. As you will notice, we have run the full gamut; this should not have been necessary for ordinary citizens to investigate potential federal criminal wrongdoing.

As evidenced by the recent Attorney General Gonzales hearings, our system of justice and government is broken and in dire need of repair. It is for this reason that I once again call upon your good office to assist in this regard. The employees and retirees of United Airlines were sorely disenfranchised before and during the bankruptcy process. Evidence exists of criminal wrongdoing that has not been investigated by appropriate oversight authority. Like so many other American citizens, the men and women of the subject association no longer trust this administration to do what is right, good, and just for the tax-payers who support them. Please do not allow our plea to fall, yet another time, on deaf ears.

Recognizing that you spearheaded the in-depth examination and analysis into the collapse of Enron, which led to the enactment of the Sarbanes-Oxley Act of 2002, coupled with your introduction and passage of the Whistleblower Protection Act, are the reasons that I am writing you today.

In addition to existing evidence that strongly supports allegations of judicial corruption in the United Airlines/McCook Metals LLC bankruptcies, recently surfaced evidence was uncovered by another grassroots organization which implicitly suggests possible White House collusion, fraudulent accounting practices, securities fraud, nondisclosure of certain financial assets during the bankruptcy, fraudulent government loan application processes, questionable abidance with the requisite corporate governance provisions of Sarbanes-Oxley, a government appointee which involves a conflict of interest, and potentially illegal transactions between United Airlines and the Pension Benefit Guarantee Corporation (PBGC) in the distress-termination of defined-benefit employee pensions.

Grassroots groups should not have had to uncover such evidence with the Sarbanes-Oxley Act establishment of the Public Company Oversight Accounting Board (PCOAB), which should have detected the possible criminal activity sited above. Nor should grassroots have to beg law enforcement intervention in these matters, including federal witness protection and immunity for informants who hold valuable information on these crimes.

It is for these reasons, after nearly four years of frustrating attempts to help expose possible criminal wrongdoing in the United Airlines bankruptcy, that I resorted to the drastic measure of legally embracing the rights, responsibilities and protections afforded by the Sarbanes-Oxley Act of 2002 in declaring, yet another time, myself to be a federal whistleblower.

On October 18, 2007, I wrote the enclosed letter to Securities and Exchange Commission Chairman Christopher Cox declaring the same while citing relevant Titles of the Act requiring investigation. It is a significant challenge requiring a great leap of faith to believe that a thorough examination of these issues will be performed by this federal agency in a just and equitable manner given the past performance and shortcomings of the Commission. It is for this reason that I petition your office to initiate an independent investigation through political collusion with the Committees of Senators Leahy and Kennedy and Congressmen Conyers, Waxman, and Miller.

The truth must be exposed and criminal justice served on the selfish white-collar criminals who perpetrated these crimes against the honest and hard-working employees of United Airlines who, in the post-9/11 era, were willing to give the shirt off their backs to help survive the airline and the industry. In the end, they gave much, much more. I will close this letter as I did my last letter to you.

Help me, Senator. Get me out of my present dilemma; I shouldn’t be here.

Very Respectfully,

Dan Hanley

Encl: My letter to you dated November 26, 2006

Letter dated October 18, 2007 to SEC Chairman Christopher Cox

Signed and sworn affidavit by Daniel W. Hanley dtd October 25, 2007

Ltr dated April 12, 2006 to DOJ Gonzales, DOT Mineta, and DHS Chertoff

Letter dated November 13, 2006 to Congressman Henry Waxman

Letter dated November 18, 2006 to Senators Reid, Durbin, and Obama

Letter dated November 20, 2006 to District Attorney Patrick Fitzgerald

Letter dated January 25, 2007 to Senator Patrick Leahy

Letter dated January 25, 2007 to Congressman John Conyers, Jr.