STARBOARD INVESTMENT TRUST
116 South Franklin Street
Rocky Mount, North Carolina 27804
252-972-9922
May 24, 2011
VIA EDGAR
Securities and Exchange Commission
Filing Desk
100 F Street, N.E.
Washington, DC 20549
| RE: | Rule 477 Request by Starboard Investment Trust (File Nos. 333-159484 and 811-22298) to withdraw the amendment to the Registration Statement filed on Form N-1A with respect to the WynnCorr Value Fund |
Ladies and Gentlemen,
We request, pursuant to Rule 477 of the Securities Act of 1933, the withdrawal of Post Effective Amendment No. 31 to the Trust’s Registration Statement on Form N-1A filed with the Securities and Exchange Commission on December 30, 2010, EDGAR Accession Number: 0001464413-10-000131. The Trust is requesting withdrawal of the amendment because it no longer intends to offer shares of the WynnCorr Value Fund and has eliminated such series of shares. No securities were issued or sold pursuant to the amendment.
Yours truly,
Starboard Investment Trust
/s/ A. Vason Hamrick
A. Vason Hamrick
Secretary
| cc: | Kevin C. Rupert |
| Division of Investment Management |
| Securities and Exchange Commission |
| 100 F Street, N.E. |
| Washington, DC 20549 |
Marc L. Collins, Esq.
Thompson Hine, LLP
312 Walnut Street, 14th Floor
Cincinnati, OH 45202