Esoterica Thematic Trust
|Esoterica Thematic Trust||FORESIDE FUND Services, LLC|
135 W. 52nd Street, Suite 16C
New York, New York 10019
3 Canal Plaza
Portland, ME 04101
March 4, 2020
VIA ELECTRONIC TRANSMISSION
Ms. Lisa Larkin
Office of Disclosure and Review
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, DC 20549
|Re:||Esoterica Thematic Trust, Files Nos.: 333-233633; 811-23473|
Dear Ms. Larkin:
Pursuant to Rule 461 under the Securities Act of 1933, Esoterica Thematic Trust (formerly Esoterica Thematic ETF Trust) (the "Registrant") and Foreside Fund Services, LLC (the Esoterica NextG Economy ETF's principal underwriter/distributor), hereby request that the Commission accelerate the effective date of Pre-Effective Amendment No. 1 to the Registrant's Registration Statement (the "Amendment"), which was filed on February 20, 2020, to March 10, 2020, or the earliest practicable date thereafter. Absent acceleration, the Amendment would not become effective.
The Amendment was filed under the Securities Act for the purpose of responding to comments from the SEC staff with respect to registration of shares of the Fund. If you have any questions concerning this request please contact JoAnn M. Strasser at (614) 469-3265 or Ryan S. Wheeler at (513) 352-6693.
|Esoterica Thematic Trust||Foreside Fund Services, LLC|
|By:||/s/ Karan Trehan||By:||/s/ Mark Fairbanks|
|Name:||Karan Trehan||Name:||Mark Fairbanks|
|Date:||March 4, 2020||Date:||March 4, 2020|