0000894189-22-001074.txt : 20220407 0000894189-22-001074.hdr.sgml : 20220407 20220208112405 ACCESSION NUMBER: 0000894189-22-001074 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220208 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 Document

Listed Funds Trust
615 East Michigan Street
Milwaukee, Wisconsin 53202


February 8, 2022

VIA EDGAR

Filing Room
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Attn:     Ryan Sutcliffe

Re:
Listed Funds Trust (the “Trust”): Pre-Effective Amendment No. 3 to the Registration Statement
on Form N-14 (File No. 333-261819)

Dear Mr. Sutcliffe:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Trust hereby requests that the effective date of Pre-Effective Amendment No. 3 to the Registration Statement on Form N-14 of the Trust, which was filed on February 8, 2022, be accelerated so that such Pre-Effective Amendment will become effective as soon as practicable on February 8, 2022.

In connection with this request, Foreside Fund Services, LLC, the underwriter for the Trust, has also signed this letter requesting acceleration.

Very truly yours,
LISTED FUNDS TRUST
FORESIDE FUND SERVICES, LLC
/s/ Kent Barnes
/s/ Mark Fairbanks
By:Kent BarnesBy:Mark Fairbanks
Title:SecretaryTitle:Vice President