Valued Advisers Trust
2960 N. Meridian St., Suite 300
Indianapolis, Indiana 46208
February 19, 2016
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Mr. Jeffrey A. Foor
| Re: | Valued Advisers Trust (the “Trust”) Request for Acceleration of the Effective Date of Post-Effective Amendment No. 225 to the Registration Statement on Form N-1A (File Nos. 333-151672 and 811-22208) (the “Registration Statement”) Pertaining to the Green Owl Intrinsic Value Fund |
Dear Mr. Foor:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement which was filed with the U.S. Securities Exchange Commission on January 5, 2016 via EDGAR be accelerated so that the same will become effective at 8:00 a.m., Eastern Time, Monday, February 29, 2016, or as soon thereafter as practicable.
Unified Financial Securities, LLC, the principal underwriter for the Valued Advisers Trust, has also signed this letter requesting acceleration.
If you have any questions concerning this request, please do not hesitate to contact John H. Lively at 913.660.0778.
| Valued Advisers Trust | Unified Financial Securities, LLC | |
| /s/ Carol J. Highsmith | /s/ John C. Swhear | |
| By: Carol J. Highsmith | By: John C. Swhear | |
| Title: Vice President | Title: CCO | |
