WP TRUST
129 NW 13th Street, Suite D-26
Boca Raton, FL 33432
MATRIX CAPITAL GROUP, INC.
419 Lafayette Street
New York, NY 10003
December 29, 2015
VIA EDGAR
U.S. Securities and Exchange Commission
Filing Desk
100 F Street, N.E.
Washington, DC 20549
| RE: | WP Trust (the “Trust”) (File No. 333-206306) |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests acceleration of the effective date of Pre-Effective Amendment No. 3 to the Registration Statement of the above-reference investment company as filed on Form N-1A, with respect to the WP Smaller Companies Income Plus Fund, WP International Companies Income Plus Fund and WP Income Plus Fund to Wednesday, December 30, 2015, or such other earlier date as the Commission decides.
| | Very truly yours, | |
| | | |
| | WP TRUST | |
| | | | |
| | By: | /s/ Charles S. Stoll | |
| | | Charles S. Stoll, President | |
| | | | |
| | MATRIX CAPITAL GROUP, INC. | |
| | | | |
| | By: | /s/ Brandon J. Byrd | |
| | | Brandon J. Byrd, Chief Operating Officer | |
| cc: | Ms. Marianne Dobelbower |
| | Division of Investment Management |
| | |
| | U.S. Securities and Exchange Commission |
| | 100 F Street, N.E. |
| | Washington, D.C. 20549 |
