Subject: File No. S7-24-15
From: Matthew Thornton

March 10, 2020

Dear SEC,

ProFunds inverse funds are one of the few instruments that average joe investors have to invest in for Bear markets. These are inevitable there will neverbe a perma-bull market. Average investors are not able to invest in gold directly, like the etfs IAU and GLD. Please don't take away these instruments. You should allow retirement accounts to be exactly the same as a regular brokerage. However,oversight for these funds is greatly appreciated. Thank you