CAMBRIA ETF TRUST
2321 Rosecrans Avenue, Suite 3225
El Segundo, California 90245
May 6, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration |
Cambria ETF Trust
Cambria Global Income and Currency Strategies ETF
Cambria Shareholder Yield ETF
Cambria Foreign Shareholder Yield ETF
Cambria Emerging Shareholder Yield ETF
Pre-Effective Amendment No. 2 (“PEA 2”)
(File Nos. 333-180879 and 811-22704)
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended (“1933 Act”), the undersigned hereby requests that effectiveness under the 1933 Act of PEA 2 to its registration statement on Form N-1A be accelerated to May 7, 2013. The undersigned is aware of its obligations under the 1933 Act.
Very truly yours,
CAMBRIA ETF TRUST
By:/s/ Eric W. Richardson
Eric W. Richardson
President
SEI INVESTMENTS DISTRIBUTION CO.
1 Freedom Valley Drive
Oaks, Pennsylvania 19456
May 6, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration |
| Cambria ETF Trust |
| Cambria Global Income and Currency Strategies ETF |
| Cambria Shareholder Yield ETF |
| Cambria Foreign Shareholder Yield ETF |
| Cambria Emerging Shareholder Yield ETF |
Pre-Effective Amendment No. 2 (“PEA 2”)
(File Nos. 333-180879 and 811-22704)
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended (“1933 Act”), the undersigned hereby requests that effectiveness under the 1933 Act of PEA 2 to its registration statement on Form N-1A be accelerated to May 7, 2013. The undersigned is aware of its obligations under the 1933 Act.
Very truly yours,
SEI INVESTMENTS DISTRIBUTION CO.
By:/s/ John C. Munch
John C. Munch
General Counsel and Secretary
