REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Trustees of CSOP ETF Trust
and the Shareholders of CSOP FTSE China A50 ETF
and CSOP MSCI China A International Hedged ETF


In planning and performing our audits of the financial statements of CSOP FTSE
China A50 ETF and CSOP MSCI China A International Hedged ETF, each a series of
shares of beneficial interest in CSOP ETF Trust (the "Funds"), as of September
30, 2019, and for the year then ended, in accordance with the standards of the
Public Company Accounting Oversight Board (United States) ("PCAOB"), we
considered the Funds' internal control over financial reporting, including
controls over safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the financial
statements and to comply with the requirements of Form N-CEN, but not for the
purpose of expressing an opinion on the effectiveness of the Funds' internal
control over financial reporting.  Accordingly, we express no such opinion.

The management of the Funds is responsible for establishing and maintaining
effective internal control over financial reporting.  In fulfilling this
responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of controls.  A company's internal
control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with accounting
principles generally accepted in the United States of America ("GAAP").  A
company's internal control over financial reporting includes those policies
and procedures that (1) pertain to the maintenance of records that, in
reasonable detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide reasonable assurance
that transactions are recorded as necessary to permit preparation of the
financial statements in accordance with GAAP, and that receipts and
expenditures of the company are being made only in accordance with
authorizations of management and trustees of the company; and (3) provide
reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a company's assets that could have a
material effect on the financial statements.

Because of inherent limitations, internal control over financial reporting
may not prevent or detect misstatements.  Also, projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may
become inadequate because of changes in conditions or that the degree of
compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the
design or operation of a control does not allow management or employees, in
the normal course of performing their assigned functions, to prevent or detect
misstatements on a timely basis.  A material weakness is a deficiency, or
combination of deficiencies, in internal control over financial reporting,
such that there is a reasonable possibility that a material misstatement of
the Funds' annual or interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Funds' internal control over financial reporting
was for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control that might be
material weaknesses under standards established by the PCAOB.  However, we
noted no deficiencies in the Funds' internal control over financial reporting
and its operation, including controls over safeguarding securities that we
consider to be a material weakness, as defined above, as of September 30, 2019.

This report is intended solely for the information and use of management,
the shareholders of CSOP FTSE China A50 ETF and CSOP MSCI China A International
Hedged ETF, the Board of Trustees of CSOP ETF Trust and the Securities and
Exchange Commission and is not intended to be and should not be used by anyone
other than these specified parties.



BBD, LLP


Philadelphia, Pennsylvania
November 19, 2019