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