Subject: File No. S7-24-15
From: Dan Sopher

April 7, 2020

I am a small time investor and have been profiting from trading leveraged funds (TQQQ, UDOW, UPRO) for 7 years. I chose these funds after reading the prospectuses and planning my trades accordingly. I am not a professional, but I rely on easy access to trading these funds without an unnecessary bureaucratic layer. There is no reason the government should get in the way of free trade of these securities. If you are trying to prevent inexperienced high-risk traders from losing money by blocking them from trading these securities, then they will find other ways to gamble away and lose their money. Don't punish the public for the actions of the lowest common denominator.