August 25, 2016


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549


Commissioners:

We have read the statements made by the Oppenheimer Revenue
Weighted ETF Trust Listed in Appendix A (copy attached), which
we understand will be filled with the Securities and Exchange
Commission, pursuant to Sub-Item 77K of Form N-SAR of
Oppenheimer Revenue Weighted ETF Trust. We agree with the
statements concerning our Firm contained therein.


Sincerely,

BBD, LLP




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Appendix A

On January 21, 2016, the Board of Trustees of Oppenheimer
Revenue Weighted ETF Trust (1940 Act SEC File No. 811-21993)
determined not to retain  BBD LLP as the independent accountants
for the Oppenheimer Revenue Weighted ETF Trust (the "funds") for
the 2016 fiscal period. This action was approved by the fund's
audit committee on January 21, 2016. BBD LLP reports on the
funds' financial statements for the two most recent fiscal years
ended June 30, 2015 and 2014 did not contain an adverse opinion
or a disclaimer of opinion, nor were such reports qualified or
modified as to uncertainty, audit scope or accounting
principles. During the fund's two most recent fiscal years ended
June 30, 2015 and 2014, and through January 21, 2016, there were
no disagreements with BBD LLP on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of BBD LLP, would have caused it to
make reference to the subject matter of the disagreement in its
report on the financial statements for such years. During the
fund's two most recent fiscal years ended June 30, 2015 and
2014, and through January 21, 2016, there have been no
reportable events (as defined in Regulation S-K item
304(a)(1)(v)) with BBD LLP.  A copy of a letter from BBD LLP
concerning their agreement with these statements is attached as
exhibit EX-99.77K to this item 77K.

One January 21, 2016, the audit committee approved Cohen Fund
Audit Services, Ltd. as the funds' independent accountants for
the fiscal period ending June 30, 2016.