Subject: File No. S7-24-15
From: William Good

March 12, 2020

I am an informed investor. My purchase of a Direxion leveraged fund was done knowingly to protect against higher interest rates. It was insurance. It hasn't worked out. I maintain the investment as I intended to wait until interest rates turn higher OR I can take the loss against current gains. Now the market has collapsed, and I have no gains to offset the loss so I want to keep the investment. Forcing me to sell now at a 95% loss is NOT helpful to my investment plan. I intend to wait until interest rates rise and/or I the market stabilizes and I can harvest the loss against equivalent gains. The horse is out of the barn, don't close the door on me now.