SEC Company Response from iShares U.S. ETF Trust (CIK 0001524513) — May 24, 2021
iShares U.S. ETF Trust (CIK 0001524513)
Date: May 24, 2021 · CIK: 0001524513 · Accession: 0001193125-21-171164
AI Filing Summary & Sentiment
File numbers found in text: 333-179904, 811-22649
Letter
VIA EDGAR Securities and Exchange Commission Washington, DC 20549 Re: iShares U.S. ETF Trust (the “Trust” or “Registrant”) (Securities Act File No. 333-179904 and Investment Company Act File No. 811-22649)
Dear Mr. Burak:
This letter responds to your comments with respect to certain of the Trust’s annual reports and post-effective amendments to its registration statement, each of which were filed by the Trust on behalf of the series listed on Appendix A (each, a “Fund,” and together, the “Funds”). The comments were provided by the SEC staff (the “Staff”) in a telephone conversation on April 19, 2021. For your convenience, the Staff’s comments are summarized below, and each comment is followed by the Trust’s response. Capitalized terms have the meanings assigned in each Fund’s prospectus unless otherwise defined in this letter. The following responses apply to each Fund unless stated otherwise.
Comment 1: A statement in “General Information – Availability of Quarterly Schedule of Investments” of the Funds’ annual reports indicates that quarterly schedules of investment are available on a Fund’s website and refers specifically to Form N-Q. In future reports, please revise the reference to include Form N-PORT also.
Response: Starting with the Funds’ annual report for the fiscal year ended September 30, 2020 and in subsequent annual reports, the “General Information – Availability of Quarterly Schedule of Investments” section states the following, which includes a reference to Form N-PORT: “The iShares Funds file their complete schedule of portfolio holdings with the SEC for the first and third quarters of each fiscal year as an exhibit to its reports on Form N-PORT. The iShares Funds’ Forms N-PORT are available on the SEC’s website at sec.gov.”
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If you have any questions or need further information, please call me at (202) 303-1124.
Sincerely,
/s/Benjamin J. Haskin
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CORRESP 1 filename1.htm SEC Comment Response Letter 1875 K Street N.W. Washington, DC 20006-1238 Tel: 202 303 1000 Fax: 202 303 2000 May 24, 2021 VIA EDGAR Mr. Tony Burak Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: iShares U.S. ETF Trust (the “Trust” or “Registrant”) (Securities Act File No. 333-179904 and Investment Company Act File No. 811-22649) Dear Mr. Burak: This letter responds to your comments with respect to certain of the Trust’s annual reports and post-effective amendments to its registration statement, each of which were filed by the Trust on behalf of the series listed on Appendix A (each, a “Fund,” and together, the “Funds”). The comments were provided by the SEC staff (the “Staff”) in a telephone conversation on April 19, 2021. For your convenience, the Staff’s comments are summarized below, and each comment is followed by the Trust’s response. Capitalized terms have the meanings assigned in each Fund’s prospectus unless otherwise defined in this letter. The following responses apply to each Fund unless stated otherwise. Comment 1: A statement in “General Information – Availability of Quarterly Schedule of Investments” of the Funds’ annual reports indicates that quarterly schedules of investment are available on a Fund’s website and refers specifically to Form N-Q. In future reports, please revise the reference to include Form N-PORT also. Response: Starting with the Funds’ annual report for the fiscal year ended September 30, 2020 and in subsequent annual reports, the “General Information – Availability of Quarterly Schedule of Investments” section states the following, which includes a reference to Form N-PORT: “The iShares Funds file their complete schedule of portfolio holdings with the SEC for the first and third quarters of each fiscal year as an exhibit to its reports on Form N-PORT. The iShares Funds’ Forms N-PORT are available on the SEC’s website at sec.gov.” **** If you have any questions or need further information, please call me at (202) 303-1124. Sincerely, /s/Benjamin J. Haskin Benjamin J. Haskin cc: D. Damre Smith M. Rolland N. Cordell A. Attawar J. Kerslake J. Tincher - 2 - APPENDIX A Registrant Fund Name Fiscal Year End iShares U.S. ETF Trust iShares Evolved U.S. Consumer Staples ETF 07/31/20 iShares U.S. ETF Trust iShares Evolved U.S. Discretionary Spending ETF 07/31/20 iShares U.S. ETF Trust iShares Evolved U.S. Financials ETF 07/31/20 iShares U.S. ETF Trust iShares Evolved U.S. Healthcare Staples ETF 07/31/20 iShares U.S. ETF Trust iShares Evolved U.S. Innovative Healthcare ETF 07/31/20 iShares U.S. ETF Trust iShares Evolved U.S. Media and Entertainment ETF 07/31/20 iShares U.S. ETF Trust iShares Evolved U.S. Technology ETF 07/31/20 iShares U.S. ETF Trust BlackRock Short Maturity Bond ETF 10/31/20 iShares U.S. ETF Trust BlackRock Short Maturity Municipal Bond ETF 10/31/20 iShares U.S. ETF Trust BlackRock Ultra Short-Term Bond ETF 10/31/20 iShares U.S. ETF Trust iShares Bloomberg Roll Select Commodity Strategy ETF 10/31/20 iShares U.S. ETF Trust iShares Commodity Curve Carry Strategy ETF 10/31/20 iShares U.S. ETF Trust iShares Commodities Select Strategy ETF 10/31/20 iShares U.S. ETF Trust iShares Gold Strategy ETF 10/31/20 iShares U.S. ETF Trust iShares Inflation Hedged Corporate Bond ETF 10/31/20 iShares U.S. ETF Trust iShares Interest Rate Hedged Corporate Bond ETF 10/31/20 iShares U.S. ETF Trust iShares Interest Rate Hedged Emerging Markets Bond ETF 10/31/20 iShares U.S. ETF Trust iShares Interest Rate Hedged High Yield Bond ETF 10/31/20 iShares U.S. ETF Trust iShares Interest Rate Hedged Long-Term Corporate Bond ETF 10/31/20 A-1