0000894189-19-003168.txt : 20190624 0000894189-19-003168.hdr.sgml : 20190624 20190523153637 ACCESSION NUMBER: 0000894189-19-003168 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190523 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Listed Funds Trust CENTRAL INDEX KEY: 0001683471 IRS NUMBER: 826272597 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 615 E. MICHIGAN STREET CITY: MILWAUKEE STATE: WI ZIP: 53202 BUSINESS PHONE: 414-765-5144 MAIL ADDRESS: STREET 1: 615 E. MICHIGAN STREET CITY: MILWAUKEE STATE: WI ZIP: 53202 FORMER COMPANY: FORMER CONFORMED NAME: Active Weighting Funds ETF Trust DATE OF NAME CHANGE: 20160830 CORRESP 1 filename1.htm

LISTED FUNDS TRUST
c/o U.S. Bancorp Fund Services, LLC
615 East Michigan Street | Milwaukee, Wisconsin 53202


 
May 23, 2019
 
 
VIA EDGAR TRANSMISSION
 
Ms. Lisa Larkin
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street NE
Washington, DC 20549
 
Re:
Listed Funds Trust (the “Trust”)
Post-Effective Amendment No. 6 to the Trust’s Registration Statement on Form N-1A (the “Amendment”)
File Nos.: 333-215588 and 811-23226
 
Dear Ms. Larkin:
 
This correspondence responds to comments the Trust received from the staff of the U.S. Securities and Exchange Commission (the “Staff” or the “Commission”) telephonically on May 21, 2019 with respect to the Post-Effective Amendment No. 6 to the Trust’s Registration Statement on Form N-1A and the Innovation α® United States ETF, Innovation α® Global ETF and Innovation α® Trade War ETF (each, a “Fund”, and collectively, the “Funds”). For your convenience, the comments have been reproduced with responses following each comment. Capitalized terms not otherwise defined have the same meaning as in the Amendment.
 
GENERAL
 
Comment 1.
In item 2 of the Principal Investment Strategies for the Trade War ETF, for the phrase “other valued benefits from a specific government,” please either provide specific valued benefits or remove the language.
 
Response:
The registrant has removed the language.
 
 
* * *
 
If you have any questions or require further information, please contact Kent Barnes at (414) 765-6511 or kent.barnes@usbank.com.

Sincerely,

/s/ Kent P. Barnes
Kent P. Barnes
Secretary



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