The District Engineer has received a prospectus from the Sponsor, Sunset Hills, LLC, titled, “Nelson Wetland Bank – Prospectus”, hereon referred to as the Prospectus. The Corps is soliciting comments on the Prospectus. The Prospectus described herein is not being proposed by the Corps, but by the Sponsor. The Corps will evaluate the Prospectus according to the requirements of the Mitigation Rule (33 CFR 332) to determine if the Prospectus has the potential to produce compensatory mitigation suitable to offset unavoidable impacts to waters of the United States authorized through the issuance of Department of the Army (DA) permits pursuant to section 404 of the Clean Water Act (33 U.S.C. 1344) and/or sections 9 or 10 of the Rivers and Harbors Act of 1899 (33 U.S.C. 401, 403). This notice may also be viewed at the Corps’ website at: https://www.nwo.usace.army.mil/Media/Public-Notices/. The project site is located at Latitude 43.4648°, Longitude -96.8718° in Lincoln County, South Dakota.