Subject: File No. S7-24-15
From: Mitch Kushner

February 18, 2020

I am against the overregulation of leveraged and inverse EFTs. I have benefited greatly by using these available funds/financial tools to enhance my retirement portfolio while at the same time keeping a close eye on them. The only regulations need be in place and possibly enhanced are those forcing the sponsors to provide enough reserve capital available or accessible in order to keep the funds liquidity intact in the event of a market crash.