U.S. Bank Global Fund Services

615 East Michigan Street

Milwaukee, WI 53202

June 27, 2024

VIA EDGAR TRANSMISSION

United States Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Re:    Manager Directed Portfolios (the “Trust”)

    Securities Act Registration No: 333-133691

    Investment Company Act Registration No: 811-21897

Dear Madam or Sir:

Pursuant to Rule 485(a)(2) of the Securities Act of 1933, the Investment Company Act of 1940, and the regulations thereunder, transmitted herewith on behalf of the Trust to add new series is Post-Effective Amendment No. 151 and Amendment No. 154 to the Trust’s Registration Statement on Form N-1A (the “Amendment”). The primary purpose of the Amendment is to register shares on behalf of the SWP Growth & Income ETF as new a series of the Trust.

If you have any questions regarding the enclosed, please do not hesitate to contact the undersigned at amber.kopp@usbank.com.

Very truly yours,

/s/ Amber C. Kopp

Amber C. Kopp

Secretary

U.S. Bank Global Fund Services

as Administrator of the Trust

Enclosures