Dear Secretary Yellen: Thank you for publishing the Interim Final Rule for Coronavirus State and Local Fiscal Recovery Funds. The billions of dollars that Wisconsin will receive from these funds will be invaluable to ensuring our state successfully recovers from the economic and public health harms caused by the coronavirus pandemic. That is why we write to express our deep concern about the approximately $700 million discrepancy between the Congressional Research Service’s (CRS) estimate of what Wisconsin should receive from the American Rescue Plan and what Treasury has published as Wisconsin’s final allocation. Additionally, we are troubled by your decision to split Wisconsin’s allocation in half and release the second tranche of funding one calendar year from now.