Valued Advisers Trust
225 Pictoria Drive, Suite 450
Cincinnati, OH 45246
April 4, 2018
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. 1 to the Registration Statement on FormN-14 (FileNo. 333-223229) (the “Registration Statement”) |
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 April 4, 2018 via EDGAR be accelerated so that the same will become effective at 8:00 a.m., Eastern Time, Friday, April 6, 2018, 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 | |
