Subject: File No. 3-20171
From: Anonymous

June 5, 2021

I believe the punishments for financial fraud are not proportional to the damages caused by Citadel LLC. If the penalty for unlawful action is not enough to financially cripple the company, they will continue to operate in an unjust manner. Also, have a flat rate fine unfairly targets smaller businesses with fewer assets. Instead of a fine, these bad actors should be jailed for ruining the lives of American citizens and betting on the failure of American companies. Perhaps if they had to face consequences for their actions this would deter them from committing large scale fraud in the future.