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VIA EDGAR
December 22, 2020
ALPS ETF Trust
1290 Broadway
Suite 1000
Denver, Colorado 80203
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Tony Burak, Staff Accountant, Division of Investment Management, Disclosure Review and Accounting Office
| RE: | ALPS ETF Trust (the "Registrant") File Nos. 333-148826, 811-22175 |
Dear Mr. Burak:
On behalf of the Registrant, set forth in the numbered paragraphs below are the Staff's oral comments provided on December 10, 2020 regarding Registrant's Form N-CSR filed on February 4, 2020 ("Annual Report"), accompanied by the Registrant's responses to each comment. Capitalized terms not otherwise defined herein shall have the meanings given to them in Annual Report.
| 1. | Staff Comment: In future annual reports, please include the information required by Form N-1A, Item 27(b)(6) relating to fund directors. |
Registrant's Response: Comment complied with by including the information required by Form N-1A, Item 27(b)(6) relating to fund directors in future annual reports.
| 2. | Staff Comment: Please update the Funds' website at www.alpsfunds.com to include the premium or discount information required by Form N-1A, Item 11(g)(2). Specifically, include information for both the most recently completed calendar year, and the most recently completed calendar quarters since that year (or the life of the fund, if shorter). The most recently completed calendar quarters information appeared to be missing from the website. |
Registrant's Response: Comment complied with by including the premium or discount information required by Form N-1A, Item 11(g)(2) on the Funds' website.
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If you have any questions or further comments, please contact me at 720.917.0883.
Sincerely,
| /s/ Cara Owen |
Cara Owen, Secretary
| cc: | Adam Teufel |
Dechert LLP
