On May 1st, the U.S. District Court for the Southern District of New York addressed an issue of first impression under the whistleblower provisions of the Sarbanes-Oxley Act. It held that a report by an employee to his supervisor (and no one else) is protected under the Act even if the supervisor is implicated in the wrongdoing. Since the plaintiff established his prima facie case and the employer failed to demonstrate that, as a matter of law, there is "clear and convincing" evidence that plaintiff would have suffered the same unfavorable action even in the absence of the retaliatory factor, summary judgment was denied. Leshinsky v. Televent GIT, S.A.