At the conclusion of the trial, when all witnesses have testified, it is time for closing arguments. Because the prosecutor has the burden of proof, he or she has the opportunity to address the jury twice. It works like this: the prosecutor makes a closing argument, then there is the defense closing argument, and then the prosecutor gets to address the jury a second time. As we will discuss, this second closing argument can be a little bit tricky to plan for. Unlike an opening statement, which you can script-out in well in advance of the trial, a closing argument requires you to think on your feet.