January 23, 2018
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Metaurus Equity Component Trust |
| Pre-Effective Amendment No. 3 to Registration Statement on FormS-1 |
| Securities Act File No. 333-221591 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended Metaurus Equity Component Trust (the “Registrant”) hereby respectfully requests acceleration of its Registration Statement on FormS-1, so that it will become effective at 9:00 AM January 24, 2018.
We request that we be notified of such effectiveness by a telephone call to P. Georgia Bullitt at (212)728-8250.
Very truly yours,
Metaurus Equity Component Trust
By: Metaurus Advisors LLC, its sponsor
By:/s/ Richard P. Sandulli
Name: Richard P. Sandulli
Title: Co-Chief Executive Officer
