The Delta Conveyance Project proposes to build a tunnel under the Bay Delta diverting Sacramento River flows to enhance the State Water Project water-delivery capabilities to the Central Valley and Southern California. Our comments focus mainly on the implications of the project for the Upper Sacramento Watershed, including source waters from the Medicine Lake Highlands and Mount Shasta aquifers, while most conservation groups opposed the Delta Tunnel due to its significant impacts on the San Francisco Bay Delta and beyond.