Subject: File No. S7-24-15
From: Sujan Mukherjee

Jan. 29, 2020

I am a retired senior citizen, 83 years old and here are my comments on the  
leveraged funds.  
1. I have been investing in triple leveraged ETF (UPRO) during past 10 years to produce income from my Roth IRA savings.  During this period I gained an average annual return of 25.59%. It is very important for my survival. 
2. I understand the risks of investing in leveraged ETFs and I do not need a third party to intervene in my investing decisions.  
3. I should be allowed to purchase any leveraged ETF from the public stock exchanges without any government imposed restrictions. 

Sujan Kumar Mukherjee