PETA wants SeaWorld held criminally responsible for the death of Dawn Brancheau.

Since then, PETA has launched numerous attacks at SeaWorld and their policies.

They have protested outside the theme park and now they are taking things a step further.

PETA officials said the attack on Brancheau should be considered involuntary manslaughter.

"We think that is important for the attorney general to step in, investigate and prosecute this case because otherwise it is only a matter of time before another death or serious injury occurs," said Jeff Kerr, PETA’s attorney.

PETA's case is laid out in a massive letter to Attorney General Bill McCollum.

The animal rights group said because SeaWorld officials knew killer whales were dangerous and the whale responsible for Brancheau’s death was particularly dangerous, SeaWorld -- by allowing employees to interact with the animals -- was criminally negligent.

"Working in a dangerous job should not mean that you are exposed on a daily basis to being killed," Kerr said.

SeaWorld officials completely disagree, saying, "The allegations made by PETA today are as baseless … In our experience, both OCSO and the State Attorney conduct their work thoroughly and professionally. PETA's letter appears to be another example of an organization more interested in media attention than assisting animals in need."  

However, PETA's claims go farther than just SeaWorld. In the letter, they also accuse the Orange County Sheriff’s Office of not doing their job, saying detectives didn't fully pursue the case out of fear of SeaWorld financial power.

"We think that it is quite clear that this a case of putting profit over safety," Kerr said.

PETA officials said they are simply making a civil complaint, but have not ruled out the possibility of legal action.