<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0001143362</cik>
        <entityName>NYSE ARCA, INC.</entityName>
    </exchange>

    <issuer>
        <cik>0001591939</cik>
        <entityName>Absolute Shares Trust</entityName>
        <fileNumber>001-36606</fileNumber>
        <address>
            <street1>331 Newman Springs Road</street1>
            <city>Redbank</city>
            <stateOrCountryCode>NJ</stateOrCountryCode>
            <stateOrCountry>NEW JERSEY</stateOrCountry>
            <zipCode>07701</zipCode>
        </address>
        <telephoneNumber></telephoneNumber>
    </issuer>

    <descriptionClassSecurity>WBI BullBear Trend Switch US Total Return ETF</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(3)</ruleProvision>

    <signatureData>
        <signatureName>Lauren Frawley</signatureName>
        <signatureTitle>Regulation Analyst</signatureTitle>
        <signatureDate>2021-05-21</signatureDate>
    </signatureData>
</notificationOfRemoval>
