U.S. BANCORP FUND SERVICES, LLC
615 East Michigan Street
Milwaukee, WI 53202
December 22, 2006
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Investment Management
100F Street, N.E.
Washington, D.C. 20549
Re: TRUST FOR PROFESSIONAL MANAGERS (the “Trust”)
File Nos.: 333-62298, 811-10401
To whom it may concern:
On behalf of the Trust, transmitted herewith for filing is a registration statement on Form N-14 (the “Registration Statement”). The Registration Statement contains a Prospectus/Proxy Statement (the “Prospectus/Proxy”) that reflects a proposal to shareholders of the Leader Short-Term Bond Fund (the “Fund”), a series of Unified Series Trust, to reorganize the Fund into the Leader Short-Term Bond Fund, a series of the Trust. The Registration Statement is being filed pursuant to Rule 488 under the Securities Act of 1933, as amended.
If you have any questions regarding the enclosed, please do not hesitate to contact the undersigned at (414) 765-5384.
Sincerely,
/s/ Rachel A. Spearo
Rachel A. Spearo
For U.S. Bancorp Fund Services, LLC
Enclosures