Correspondence 0001213900-23-032333 from VS Trust (SVIX, UVIX) (CIK 0001793497) (SVIX)
VS Trust (SVIX, UVIX) (CIK 0001793497)
Date: April 25, 2023 · CIK: 0001793497 · Accession: 0001213900-23-032333
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File numbers found in text: 333-248430
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CORRESP
1
filename1.htm
VS TRUST
2000 PGA Boulevard, Suite 4440
Palm Beach Gardens, FL. 33408
(866) 261-0273
April 25, 2023
CORRESPONDENCE FILING VIA EDGAR
Mr. Eric Envall
Office of Finance
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
VS Trust
Pre-Effective Amendment No.
1 to Post-Effective Amendment No. 2 to
Registration Statement on Form S-1 (the “Post-Effective Amendment”)
Filed on April 21, 2023
File No. 333-248430
Acceleration Request
Requested Date: April 28,
2023
Requested Time: 9:00 a.m. (Eastern time)
Dear Mr. Envall:
On behalf of VS Trust (the “Registrant”),
in accordance with Rule 461 under the Securities Act of 1933, the undersigned respectfully requests that the effective date for the Registration
Statement referred to above be accelerated so that it will be declared effective at 9:00 a.m. (Eastern Time) on Friday, April 28, 2023.
The Registrant hereby authorizes Barry I. Pershkow, of Chapman and Cutler LLP, to orally modify
or withdraw this request for acceleration.
The Registrant hereby
acknowledges that:
(i) should the
Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the
Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration
Statement;
(ii) the action
of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve
the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the
Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We request that we be
notified of such effectiveness by a telephone call to Mr. Pershkow at (202) 478-6492.
Sincerely yours,
/s/ Justin Young
Justin Young
Principal Executive Officer
cc:
Barry Pershkow, Chapman and Cutler LLP
Morrison Warren, Chapman and Cutler LLP
Stuart Barton, Volatility Shares LLC
Chang Kim, Volatility Shares LLC