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The purpose of this study is to examine how neutralization techniques may be used to describe prosecutorial decisions involving sexual assault. It builds upon current explanations of sexual assault case attrition including focal concerns theory and the downstream orientation that have dominated much of the extant literature on the subject. Using qualitative analysis of interviews with prosecutors from multiple jurisdictions across the country regarding sexual assault case progression through the system, the approach seeks to identify reasons prosecutors do not bring sexual assault cases forward and explore their connection to a version of the techniques of neutralization where specific techniques have been adapted and expanded to account for decision making within individual and organizational contexts as they relate to case processing. Theoretical, practical, and policy implications are discussed.