Advisors Series Trust

c/o U.S. Bank Global Fund Services

2020 East Financial Way, Suite 100

Glendora, California 91741

December 10, 2024

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Re:	Advisors Series Trust (the “Trust”)
	File Nos.: 333-17391 and 811-07959
	VegTech™ Plant-based Innovation & Climate ETF (S000074724)

Ladies and Gentlemen:

On behalf of the Trust and pursuant to paragraph (a)(1) of Rule 485 of the Securities Act of 1933, as amended (the “1933 Act”), the Investment Company Act of 1940 (the “1940 Act”), as amended, and the regulations thereunder, transmitted herewith on behalf of the Trust and its series, VegTech Plant-based Innovation & Climate ETF (the “Fund”), is Post-Effective Amendment No. 1155 under the 1933 Act and Amendment No. 1157 under the 1940 Act to the Trust’s Registration Statement on Form N-1A. The purpose of this filing is to change the name of the Fund to the “VegTech™ Food Innovation & Climate ETF” and to make corresponding revisions to the Fund’s principal investment strategy to reflect a change in the Fund’s 80% investment policy pursuant to Rule 35d-1 under the 1940 Act.

The Trust anticipates that this filing shall become effective on February 28, 2025. At or before that time, the Trust will file another Post-Effective Amendment to its Registration Statement on Form N-1A under Rule 485(b) of the 1933 Act to become effective not earlier than the effective date of this Amendment. The purpose of that filing will be to incorporate any comments from the staff of the Commission on this Amendment, to incorporate updated financial statements, to make other non-material changes and to file any outstanding exhibits to the Registration Statement.

If you have any questions regarding the enclosed, please contact the undersigned at (626) 914-7235 or lillian.kabakali1@usbank.com.

Sincerely,

/s/ Lillian A. Kabakali

Lillian A. Kabakali

Secretary

Advisors Series Trust

Enclosures