Deloitte & Touche LLP Suite 400
Tel: +1 303 292 5400 |
August 5, 2022
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Exhibit 13(a)(4) of ALPS ETF Trust's Form N-CSRS dated August 5, 2022, and have the following comments:
1. | We agree with the statements made in the first and second paragraph. |
2. | We have no basis on which to agree or disagree with the statements made in the third paragraph. |
Yours truly,