CORRESP Filing
COTWO ADVISORS PHYSICAL EUROPEAN CARBON ALLOWANCE TRUST
Date: April 25, 2025 · CIK: 0001958928 · Accession: 0001213900-25-035519
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271910
Letter
VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Registration Statement on Form S-1 (File No. 333-271910) (the "Registration Statement")
RE: COtwo Advisors Physical European Carbon Allowance Trust
Dear Ms. Bednarowski:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, COtwo Advisors Physical European Carbon Allowance Trust (the "Trust") hereby respectfully requests that the Registration Statement be declared effective on Tuesday, April 29, 2025, at 4:00 p.m. ET, or as soon thereafter as practicable.
In connection with the submission of the Trust's request for accelerated effectiveness of the Registration Statement, the Trust hereby acknowledges that:
● should the Securities and Exchange Commission (the "Commission") or the staff thereof (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;
● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Trust from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
● the Trust may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Eversheds Sutherland (US), LLP, by calling Eric Simanek at (202) 220-8412.
COtwo Advisors Physical European Carbon Allowance Trust
By: COtwo Advisors LLC, Sponsor
By: /s/ Ronald Gutstein
Ronald Gutstein
Chief Executive Officer
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CORRESP 1 filename1.htm April 25, 2025 VIA EDGAR Sonia Bednarowski Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 RE: COtwo Advisors Physical European Carbon Allowance Trust Registration Statement on Form S-1 (File No. 333-271910) (the "Registration Statement") Dear Ms. Bednarowski: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, COtwo Advisors Physical European Carbon Allowance Trust (the "Trust") hereby respectfully requests that the Registration Statement be declared effective on Tuesday, April 29, 2025, at 4:00 p.m. ET, or as soon thereafter as practicable. In connection with the submission of the Trust's request for accelerated effectiveness of the Registration Statement, the Trust hereby acknowledges that: ● should the Securities and Exchange Commission (the "Commission") or the staff thereof (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; ● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Trust from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and ● the Trust may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Eversheds Sutherland (US), LLP, by calling Eric Simanek at (202) 220-8412. COtwo Advisors Physical European Carbon Allowance Trust By: COtwo Advisors LLC, Sponsor By: /s/ Ronald Gutstein Ronald Gutstein Chief Executive Officer