Esoterica Thematic Trust

Filed: 4 Mar 20, 7:00pm

Esoterica Thematic TrustFORESIDE FUND Services, LLC

135 W. 52nd Street, Suite 16C

New York, New York 10019

3 Canal Plaza

Portland, ME 04101


March 4, 2020




Ms. Lisa Larkin

Senior Counsel

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 TrustForeside Fund Services, LLC
By:/s/ Karan Trehan By:/s/ Mark Fairbanks 
Name:Karan Trehan Name:Mark Fairbanks 
Title:President Title:Vice President 
Date:March 4, 2020 Date:March 4, 2020