X0101 24F-2NT LIVE 0001591939 XXXXXXXX false false N-1A Absolute Shares Trust 331 Newman Springs Rd Suite 143 Red Bank NJ X1 07701 WBI BullBear Value 3000 ETF S000044181 WBI BullBear Value 3000 ETF C000137331 WBI BullBear Yield 3000 ETF S000044182 WBI BullBear Yield 3000 ETF C000137332 WBI BullBear Quality 3000 ETF S000044183 WBI BullBear Quality 3000 ETF C000137333 WBI BullBear Global Income ETF S000044184 WBI BullBear Global Income ETF C000137334 WBI Power Factor High Dividend ETF S000055583 WBI Power Factor High Dividend ETF C000174967 WBI BullBear Trend Switch US 3000 Total Return ETF S000065589 WBI BullBear Trend Switch US 3000 Total Return ETF C000212149 811-22917 333-192733 06/30/2022 false 2795925.00 33462883.00 1171795570.00 1205258453.00 0.00 (1202462528.00) 0.0000927 0.00 0.00 /s/Steven Van Solkema Steven Van Solkema, Treasurer and Principal Financial Officer 09/20/2022