I have a 32GB SanDisk Extreme Class 10 SDHC card that says 30MB/s right on it and I'm able to cause the recording to fail with the tester13 'C' settings for 44mbit. I'm really pushing the codec by using a a high shutter speed (1/500) SH mode (720p60) and whipping the camera around. I'm sticking with the 'B' 36mbit settings for now as I haven't had any failures.