July 14, 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, or as soon as practicable thereafter. The Registrant hereby withdraws its previous request for acceleration of the effective date of the above referenced Registration Statement by letter dated July 13, 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 | ||
