FLEXSHARES TRUST
50 South LaSalle Street
Chicago, Illinois 60603
October 28, 2015
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Deborah O’Neill Johnson
Re: | FlexShares® Trust (the “Trust”) |
Post-Effective Amendment No. 56 to Registration Statement on Form
N-1A (File Nos. 333-173967 and 811-22555)
Dear Ms. Johnson:
The Trust acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the Trust’s Registration Statement on Form N-1A. The Trust further acknowledges that staff comments or changes to disclosure in response to staff comments on the Registration Statement may not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the Registration Statement. The Trust further acknowledges that it may not assert staff comments as a defense in any proceeding initiated by the Commission or any party under the federal securities laws of the United States of America.
Very truly yours, | ||
FlexShares Trust | ||
By: | /s/ Peter K. Ewing | |
Peter K. Ewing | ||
Vice President |