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VIA EDGAR
April 30, 2020
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: First Trust Exchange-Traded Fund
Ladies and Gentlemen:
On behalf of First Trust Exchange-Traded Fund (the “Registrant”), we are transmitting for electronic filing under the Securities Act of 1933, as amended (the “1933 Act”), the Registrant’s registration statement on Form N-14 (the “Registration Statement”). The Registration Statement relates to First Trust Value Line® Dividend Index Fund, a series of the Registrant.
If you have any questions please do not hesitate to contact William C. Hermann at (312) 845-3895.
Very truly yours,
/s/ CHAPMAN AND CUTLER LLP
Chapman and Cutler llp