UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	October 4, 2019 4:15 P.M.

Form:

N-14

CIK: 0001591939 Company Name: Absolute Shares Trust File Number: 333-233312 SERIES/CLASSES (CONTRACTS) MERGERS CIK Series ID Class/Contract Name Acquiring: 0001591939 Absolute Shares Trust S000044180 WBI BullBear Rising Income 1000 ETF C000137330 WBI BullBear Rising Income 1000 ETF Target: 0001591939 Absolute Shares Trust S000044175 WBI BullBear Rising Income 2000 ETF C000137325 WBI BullBear Rising Income 2000 ETF CIK Series ID Class/Contract Name Acquiring: 0001591939 Absolute Shares Trust S000044181 WBI BullBear Value 1000 ETF C000137331 WBI BullBear Value 1000 ETF Target: 0001591939 Absolute Shares Trust S000044177 WBI BullBear Value 2000 ETF C000137327 WBI BullBear Value 2000 ETF CIK Series ID Class/Contract Name Acquiring: 0001591939 Absolute Shares Trust S000044182 WBI BullBear Yield 1000 ETF C000137332 WBI BullBear Yield 1000 ETF Target: 0001591939 Absolute Shares Trust S000044178 WBI BullBear Yield 2000 ETF C000137328 WBI BullBear Yield 2000 ETF CIK Series ID Class/Contract Name Acquiring: 0001591939 Absolute Shares Trust S000044183 WBI BullBear Quality 1000 ETF C000137333 WBI BullBear Quality 1000 ETF Target: 0001591939 Absolute Shares Trust S000044179 WBI BullBear Quality 2000 ETF C000137329 WBI BullBear Quality 2000 ETF