SEWARD & KISSEL LLP

901 K Street, N.W

Suite 800

Washington, DC 20001

Telephone: (202) 737-8833

Facsimile: (202) 737-5184

www.sewkis.com

September 3, 2021

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: AB Corporate Shares
- AB Corporate Income Shares
- AB Impact Municipal Income Shares
- AB Municipal Income Shares
- AB Taxable Multi-Sector Income Shares
- AB Tax-Aware Real Return Income Shares
File Nos. 333-112207 and 811-21497                           

Dear Sir or Madam:

On behalf of the above-referenced AB Corporate Shares (the “Fund”), we are transmitting a certification pursuant to Rule 497(j) under the Securities Act of 1933. In this regard, we certify that the Prospectus and Statement of Additional Information for the Fund that would have been filed under Rule 497(c) do not differ from those included in the most recent post-effective amendment to the Fund’s registration statement that was filed electronically with the Securities and Exchange Commission on August 27, 2021.

If you have any questions regarding the foregoing, please call me at the above referenced number.

Sincerely,

/s/ Jessica D. Cohn

    Jessica D. Cohn