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August 5, 2022

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Exhibit 13(a)(4) of ALPS ETF Trust's Form N-CSRS dated August 5, 2022, and have the following comments:

1. We agree with the statements made in the first and second paragraph.

2. We have no basis on which to agree or disagree with the statements made in the third paragraph.

Yours truly,