Correspondence 0001398344-25-000550 from RBB Fund Trust (CIK 0001618627)
RBB Fund Trust (CIK 0001618627)
Date: Jan. 10, 2025 · CIK: 0001618627 · Accession: 0001398344-25-000550
AI Filing Summary & Sentiment
File numbers found in text: 333-200168, 811-23011
Letter
Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Re: The RBB Fund Trust (the “Trust”) File Nos.: 333-200168 and 811-23011
Dear Mr. Ellington,
The purpose of this letter is to respond to oral comments received by U.S. Bancorp Fund Services, LLC, the Trust’s administrator, from the Securities and Exchange Commission (“SEC”) Staff (the “Staff”) on December 10, 2024, regarding the Staff’s recent Sarbanes-Oxley review of the Trust’s annual report for registered investment companies filed on Form N-CEN on November 14, 2024.
For your convenience, the Staff’s comment has been reproduced in bold typeface and is immediately followed by the Trust’s response.
1. Staff Comment: The Staff notes that the Trust’s Form N-CEN filed on November 14, 2024, includes an internal control report by Cohen & Company, Ltd. for the incorrect registrant – the as-filed internal control report was applicable for The RBB Fund, Inc. Please file an amended Form N-CEN that includes the correct internal control report by Cohen & Company, Ltd. for the Trust.
Response: The Trust filed an amended Form N-CEN with the correct internal control report on January 8, 2025.
* * * * * *
If you have any additional questions or require further information, please contact Edward Paz of U.S Bancorp Fund Services, LLC at edward.paz@usbank.com.
Very truly yours,
/s/ James G. Shaw
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The RBB Fund Trust
615 East Michigan Street
Milwaukee, Wisconsin 53202
January 10, 2025
Mr. Kenneth Ellington
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Re:
The RBB Fund Trust (the “Trust”)
File Nos.: 333-200168 and 811-23011
Dear Mr. Ellington,
The purpose of this letter is to respond to oral comments
received by U.S. Bancorp Fund Services, LLC, the Trust’s administrator, from the Securities and Exchange Commission (“SEC”)
Staff (the “Staff”) on December 10, 2024, regarding the Staff’s recent Sarbanes-Oxley review of the Trust’s annual
report for registered investment companies filed on Form N-CEN on November 14, 2024.
For your convenience, the Staff’s comment has
been reproduced in bold typeface and is immediately followed by the Trust’s response.
1. Staff Comment: The Staff notes that
the Trust’s Form N-CEN filed on November 14, 2024, includes an internal control report by Cohen & Company, Ltd. for the incorrect
registrant – the as-filed internal control report was applicable for The RBB Fund, Inc. Please file an amended Form N-CEN that includes
the correct internal control report by Cohen & Company, Ltd. for the Trust.
Response: The Trust filed an amended Form N-CEN
with the correct internal control report on January 8, 2025.
* * * * * *
If you have any additional questions or require further
information, please contact Edward Paz of U.S Bancorp Fund Services, LLC at edward.paz@usbank.com.
Very truly yours,
/s/ James G. Shaw
James G. Shaw
Chief Financial Officer, Chief Operating Officer & Secretary
cc:
Steven Plump, The RBB Fund Trust
Jillian Bosmann, Faegre Drinker Biddle & Reath LLP