July 13, 2021
SUBMISSION VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
| Re: | Metaurus Equity Component Trust (CIK# 0001688487) |
| Pre-Effective Amendment No. 3 to Registration Statement on Form S-1 |
| Securities Act File No. 333-252549 |
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 Form S-1, so that it will become effective at 4:00 PM on July 15, 2021.
We request that we be notified of such effectiveness by a telephone call to Andrea McCarthy at (216) 566-5639.
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 |
