Reality Shares ETF Trust
402 West Broadway, Suite 2800
San Diego, CA 92101
November 20, 2014
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Ms. Amy Miller
| Re: | Request for Acceleration of the Effective Date of Reality Shares ETF Trust’s Pre-Effective Amendment No. 4 Under the Securities Act of 1933 and Amendment No. 4 Under the Investment Company Act of 1940 Filed on November 12, 2014 (FileNos. 333-192288 and811-22911) (the “Registration Statement”) |
Dear Ms. Miller:
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 be accelerated so that the same will become effective at 5:00 P.M., Eastern Time, Thursday, November 20, 2014, or as soon thereafter as practicable.
In connection with this request, ALPS Distributors, Inc., the principal underwriter for Reality Shares ETF Trust, has also signed this letter requesting acceleration.
Very truly yours,
Reality Shares ETF Trust | ALPS Distributors, Inc. | |||||
/s/ Tom Trivella | /s/ Brad Swenson | |||||
By: | Tom Trivella | By: | Brad Swenson | |||
Title: | Treasurer | Title: | SVP and Chief Compliance Officer | |||
