1(212) 318-6736
ryanjohnson@paulhastings.com
October 16, 2020
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Gabelli ETFs Trust (the “Registrant”) |
Registration Statement on Form N-1A/A
Securities Act/Investment Company Act File No. 333-238109/ 812-15036
Ladies and Gentlemen:
I am writing on behalf of the above-referenced Registrant, pursuant to Rule 477(a) under the Securities Act of 1933, as amended, to request the consent of the U.S. Securities and Exchange Commission (the “Commission”) to the withdrawal of the Registrant’s registration statement (“Registration Statement”) on Form N-1A filed with EDGAR submission type N-1A, which was accepted via the EDGAR system at 4:19 p.m. on October 15, 2020 (0001193125-20-270276). The Registration Statement was erroneously filed as an N-1A instead of an N-1A/A filing.
Therefore, the Registrant respectfully submits this application for withdrawal of Registrant’s Registration Statement (Accession No. 0001193125-20-270276) filed under the EDGAR submission type N-1A.
Should you have any questions or comments regarding the filing, please do not hesitate to contact the undersigned at the number above.
Very truly yours,
/s/ Ryan Johnson
Ryan Johnson
for PAUL HASTINGS LLP