Subject: File No. S7-24-15
From: Gary Goubeaux

May 4, 2020

Dear Sirs

I am typing this email regarding you considering changing the regulations for leveraged investing. I have for the largest part of 10 years invested in a leveraged fund. Prior to purchase, I read the prospectus carefully, as every investor has the responsibility to do. You possibly don't realize that with Profunds leverage investing, on any trading day, I have the ability transfer all assets into their money market fund with only a call, thus stopping any further loses. I believe any further regulation is UNNECESSARY. Your consideration in this matter would be greatly appreciated