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SEC Company Response from Kurv ETF Trust (CIK 0001782952) — Mar 13, 2020

Kurv ETF Trust (CIK 0001782952)
Date: March 13, 2020 · CIK: 0001782952 · Accession: 0001398344-20-005991

AI Filing Summary & Sentiment

File numbers found in text: 333-233633, 811-23473

Date
March 13, 2020
Author
President
Form
CORRESP
Company
Kurv ETF Trust (CIK 0001782952)

Letter

Office of Disclosure and Review U.S. Securities & Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: Esoterica Thematic Trust, Files Nos.: 333-233633; 811-23473

Dear Ms. Larkin:

Pursuant to Rule 461 under the Securities Act of 1933, Esoterica Thematic Trust (formerly Esoterica Thematic ETF Trust) (the "Registrant") and Foreside Fund Services, LLC (the Esoterica NextG Economy ETF's principal underwriter/distributor), hereby request that the Commission accelerate the effective date of Pre-Effective Amendment No. 2 to the Registrant's Registration Statement (the "Amendment"), which was filed on March 13, 2020, to March 13, 2020, or the earliest practicable date thereafter. Absent acceleration, the Amendment would not become effective.

The Amendment was filed under the Securities Act for the purpose of responding to comments from the SEC staff with respect to registration of shares of the Fund. If you have any questions concerning this request please contact JoAnn M. Strasser at (614) 469-3265 or Ryan S. Wheeler at (513) 352-6693.

Esoterica Thematic Trust

Foreside Fund Services, LLC

By: /s/ Karan Trehan

By: /s/ Mark Fairbanks

Name: Karan Trehan

Name: Mark Fairbanks

Title: President

Title: Vice President

Date: March 13, 2020

Date: March 13, 2020

Show Raw Text
CORRESP
1
filename1.htm

    Esoterica Thematic Trust
    FORESIDE FUND Services, LLC

        135 W. 52nd Street, Suite 16C

        New York, New York 10019

        3 Canal Plaza

        Portland, ME 04101

March 13, 2020

VIA ELECTRONIC TRANSMISSION

Ms. Lisa Larkin

Senior Counsel

Office of Disclosure and Review

U.S. Securities & Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 Re: Esoterica Thematic Trust, Files Nos.: 333-233633; 811-23473

Dear Ms. Larkin:

Pursuant to Rule 461 under
the Securities Act of 1933, Esoterica Thematic Trust (formerly Esoterica Thematic ETF Trust) (the "Registrant") and Foreside
Fund Services, LLC (the Esoterica NextG Economy ETF's principal underwriter/distributor), hereby request that the Commission accelerate
the effective date of Pre-Effective Amendment No. 2 to the Registrant's Registration Statement (the "Amendment"), which
was filed on March 13, 2020, to March 13, 2020, or the earliest practicable date thereafter. Absent acceleration, the Amendment
would not become effective.

The Amendment was filed
under the Securities Act for the purpose of responding to comments from the SEC staff with respect to registration of shares of
the Fund. If you have any questions concerning this request please contact JoAnn M. Strasser at (614) 469-3265 or Ryan S. Wheeler
at (513) 352-6693.

    Esoterica Thematic Trust

    Foreside Fund Services, LLC

    By:
    /s/ Karan Trehan

    By:
    /s/ Mark Fairbanks

    Name:
    Karan Trehan

    Name:
    Mark Fairbanks

    Title:
    President

    Title:
    Vice President

    Date:
    March 13, 2020

    Date:
    March 13, 2020