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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 KmPT+YNg03+AE4NW5xeVjLd7rAcbSRxir0L/U5yEqL5bwc0WWHYlL/rGNcOP5fq5
 HWozWIjnABpQlHVw3NXFDA==

<SEC-DOCUMENT>9999999995-08-000591.txt : 20080219
<SEC-HEADER>9999999995-08-000591.hdr.sgml : 20080218
<ACCEPTANCE-DATETIME>20080219001533
ACCESSION NUMBER:		9999999995-08-000591
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080215
DATE AS OF CHANGE:		20080219
EFFECTIVENESS DATE:		20080215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RevenueShares ETF Trust
		CENTRAL INDEX KEY:			0001384032
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139501
		FILM NUMBER:		08624493

	BUSINESS ADDRESS:	
		STREET 1:		2005 MARKET STREET
		STREET 2:		SUITE 3320
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		215-854-8181

	MAIL ADDRESS:	
		STREET 1:		2005 MARKET STREET
		STREET 2:		SUITE 3320
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TIGERS Revenue Trust
		DATE OF NAME CHANGE:	20061219
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<EXISTING-SERIES-AND-CLASSES-CONTRACTS>
<SERIES>
<OWNER-CIK>0001384032
<SERIES-ID>S000015928
<SERIES-NAME>RevenueShares Mid Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000043762
<CLASS-CONTRACT-NAME>RevenueShares Mid Cap Fund
<CLASS-CONTRACT-TICKER-SYMBOL>RWK
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001384032
<SERIES-ID>S000015929
<SERIES-NAME>RevenueShares Large Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000043763
<CLASS-CONTRACT-NAME>RevenueShares Large Cap Fund
<CLASS-CONTRACT-TICKER-SYMBOL>RWL
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001384032
<SERIES-ID>S000015930
<SERIES-NAME>RevenueShares Small Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000043764
<CLASS-CONTRACT-NAME>RevenueShares Small Cap Fund
<CLASS-CONTRACT-TICKER-SYMBOL>RWJ
</CLASS-CONTRACT>
</SERIES>
</EXISTING-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-02-15</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>12:30:00</finalEffectivenessDispTime>
        <form>N-1A</form>
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            <entityName>RevenueShares ETF Trust</entityName>
            <fileNumber>333-139501</fileNumber>
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                    <classContractName>RevenueShares Large Cap Fund</classContractName>
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                <existing>
                    <seriesId>S000015930</seriesId>
                    <seriesName>RevenueShares Small Cap Fund</seriesName>
                    <classContractId>C000043764</classContractId>
                    <classContractName>RevenueShares Small Cap Fund</classContractName>
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</TEXT>
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