ALTSHARES TRUST
41 Madison Avenue, 42nd Floor
New York, NY 10010
March 6, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration |
| AltShares Trust | ||
| AltShares Merger Arbitrage ETF | ||
| Pre-Effective Amendment No. 2 (“PEA 2”) | ||
| (File Nos. 333-233772 and 811-23475) |
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended (“1933 Act”), the undersigned hereby requests that effectiveness under the 1933 Act of PEA 2 to its registration statement on Form N-1A be accelerated to March 10, 2020. The undersigned is aware of its obligations under the 1933 Act.
| Very truly yours, | ||
| ALTSHARES TRUST | ||
| By: | /s/ John S. Orrico | |
| John S. Orrico | ||
| President | ||
FORESIDE FINANCIAL SERVICES, LLC
Three Canal Plaza, Suite 100
Portland, ME 04101
March 6, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration |
| AltSharesTrust | ||
| AltShares Merger Arbitrage ETF | ||
| Pre-Effective Amendment No. 2 (“PEA 2”) | ||
| (File Nos. 333-233772 and 811-23475) |
Ladies and Gentlemen:
As principal underwriter for the AltShares Trust (the “Trust”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended (“1933 Act”), the undersigned hereby requests that effectiveness under the 1933 Act of PEA 2 to the Trust’s registration statement on Form N-1A be accelerated to March 10, 2020. The undersigned is aware of its obligations under the 1933 Act.
| Very truly yours, | ||
| FORESIDE FINANCIAL SERVICES, LLC | ||
| By: | /s/ Mark A. Fairbanks | |
| Mark A. Fairbanks | ||
| Vice President | ||
