(212) 318-6736
ryanjohnson@paulhastings.com
December 28, 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 1933 Act /1940 Act File No. 333-249489 / 812-15036 |
Ladies and Gentlemen:
I am writing on behalf of the above-referenced Registrant, to respectfully request the withdrawal, effective immediately, of the registration withdrawal request filed on October 16, 2020, on behalf of the Registrant's above referenced registration statement. The withdrawal requests will be revised and resubmitted to include corrected information.
Therefore, the Registrant respectfully submits this application for withdrawal of Registrant's withdrawal request (Accession No. 0001193125-20-271224) 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
| cc: | Mike R. Rosella |
| Vadim Avdeychik | |
| John C. Ball | |
| Peter Goldstein |
