ALPS ETF Trust
1290 Broadway, Suite 1100
Denver, Colorado 80203
May 1, 2008
Securities and Exchange Commission
Judiciary Plaza
100 F Street, NE
Washington, D.C. 20549
Attention: Keith A. O’Connell, Division of Investment Management
(File Nos. 333-148826; 811-22175)
Dear Mr. O’Connell:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), ALPS ETF Trust (the “Company”) hereby requests that the effectiveness for the above-referenced Registration Statement on Form N-1A be accelerated to 4:00 p.m., New York time, on May 1, 2008, or as soon thereafter as practicable. The Company hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended.
| | Very truly yours, |
| | By: | /s/ Thomas A. Carter
|
| | Name: | Thomas A. Carter |
| | Title: | President |
ALPS Distributors, Inc.
1290 Broadway, Suite 1100
Denver, Colorado 80203.
May 1, 2008
Securities and Exchange Commission
Judiciary Plaza
100 F Street, NE
Washington, D.C. 20549
Attention: Keith A. O’Connell, Division of Investment Management
(File Nos. 333-148826; 811-22175)
Dear Mr. O’Connell:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), ALPS Distributors, Inc. (“ALPS”), in its capacity as distributor of the shares of ALPS ETF Trust (the “Company”), hereby joins in the request of the Company that the effectiveness for the Company’s above-referenced Registration Statement on Form N-1A be accelerated to 4:00 p.m., New York time, on May 1, 2008, or as soon thereafter as practicable. ALPS hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended.
| | Very truly yours, |
| | By: | /s/ Edmund J. Burke
|
| | Name: | Edmund J. Burke |
| | Title: | President |