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bernsteinshur.com
B E R N S T E I N S H U R
________________________________________________________________________________________________________________________________________
C O U N S E L O R S A T L A W
100 Middle Street
PO Box 9729
Portland, ME 04104-5029
Leslie K. Klenk
207 228-7295 direct
lklenk@bernsteinshur.com
April 11, 2011
VIA EDGAR TRANSMISSION
Ms. Mary A. Cole
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Re:
Huntington Strategy Shares (“Trust”)
File Nos.: 333-170750; 811-22497
Dear Ms. Cole:
Enclosed please find Pre-Effective Amendment No. 1 to the Trust’s registration statement on Form N-1A under the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended.
If you should have any questions or require further information, please contact me directly.
Sincerely,
/s/ Leslie K. Klenk
Leslie K. Klenk
LKK/kn