Subject: File No. S7-24-15
From: James Kuhr

March 18, 2020

Please do not change the way Leveraged ETF's are treated by the SEC. I have been investing in these instruments for years and know the risks involved and am willing to take that risk to secure my retirement. I do not want the SEC or any 3rd party involved with telling me what I can and cannot invest in. The free public markets should remain that way. I am able to spend my money on other things as I wish and can even go to a casino and gamble it all away in a matter of seconds if I want. It should be my choice what I do with my hard earned money....not the SEC's. Please do not change the way leveraged ETF's are treated. Thank you, James L Kuhr, Lakewood, CO.