Deloitte & Touche LLP 695 Town Center Drive Tel: 714 436 7100 |
January 7, 2022
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Note 8 of the additional information in the semi-annual report of Pacer Funds Trust included in Form N-CSR dated January 7, 2022, and we agree with the statements made therein.
Yours truly, | |
DELOITTE & TOUCHE LLP |