Subject: File No. S7-24-15
From: Diane DeKoning

March 10, 2020

I would NOT like for the SEC to instill anymore regulation on the use of inverse/leveraged ETFs. I believe to instill yet more regulation on them is an assault on our free markets. I use them as a hedging mechanism in my portfolio and have received more than adequate warning in their use. Anymore regulation is simply a nanny state that fosters unaccountability for one's actions. Let people be responsible for their actions and see if they don't live up to those expectations