On August 26, 2011, WLF filed comments with the U.S. Sentencing Commission regarding their proposed priorities for the 2012 amendment cycle, specifically the lack of a promised review of the sentencing guidelines for fraud offenses. In particular, WLF urged the Commission to undertake a comprehensive review of these guidelines because the sentences imposed by the guidelines often result in unfair and arbitrarily harsh periods of time in prison for non-violent offenders. WLF objects to substantially similar sentences handed out by the guidelines for fraud offenses based primarily on monetary loss rather than focusing on the intent and motives of the offender. Many judges have criticized the Guidelines and the result has been two different systems of sentencing – one by the Guidelines, and one by judges who oppose them.