Correspondence 0001213900-24-109230 from Tortoise Capital Series Trust (CIK 0002034406)
Tortoise Capital Series Trust (CIK 0002034406)
Date: Dec. 16, 2024 · CIK: 0002034406 · Accession: 0001213900-24-109230
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File numbers found in text: 333-281744
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CORRESP
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filename1.htm
Chicago
New York
Washington, DC
London
San Francisco
Los Angeles
Singapore
Dallas
Miami
December 16, 2024
vedderprice.com
Jacob C. Tiedt
Shareholder
+1 312 609 7697
jtiedt@vedderprice.com
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street NE
Washington, DC 20549
Attn:
Ms. Eileen Smiley
Mr. Kenneth Ellington
Re:
Tortoise Capital Series Trust (the “Registrant”)
Pre-Effective Amendment No. 2 to Registration Statement on Form N-1A
File No. 333-281744
To the Commission:
On behalf of the Registrant, we are responding to the staff’s
comment provided telephonically on December 9, 2024, regarding Pre-Effective Amendment No. 2 to the Registrant’s registration
statement on Form N-1A filed on December 6, 2024 (the “Registration Statement”) for Tortoise Power and Energy Infrastructure
Fund (the “Fund”), a series of the Registrant. Any capitalized terms used but not defined herein have the same meanings as
given to them in the Registration Statement.
Set forth below is the staff’s comment and the Registrant’s
response.
STATEMENT OF ADDITIONAL INFORMATION
1. Comment: Please incorporate by reference the unaudited financial
statements of the Predecessor Fund included in the May 31, 2024 semi-annual report of the Predecessor Fund.
Response: The Registrant confirms that it
will incorporate by reference the unaudited financial statements of the Predecessor Fund included in the May 31, 2024 semi-annual
report of the Predecessor Fund in the definitive Statement of Additional Information for the Fund to be filed pursuant to
Rule 497 under the Securities Act of 1933.
222
North LaSalle Street | Chicago, Illinois 60601 | T +1 312 609 7500 | F
+1 312 609 5005
Vedder Price P.C. is affiliated
with Vedder Price LLP, which operates in England and Wales, Vedder Price (CA), LLP, which operates in California, Vedder Price Pte.
Ltd., which operates in Singapore, and Vedder Price (FL) LLP, which operates in Florida.
December 16, 2024
Page 2
If you have any questions regarding this response, please contact the
undersigned at (312) 609-7697 or Christina West at (312) 609-7567.
Very truly yours,
/s/ Jacob C. Tiedt
Jacob C. Tiedt
Shareholder