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          <ccc>XXXXXXXX</ccc>
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        <classId>C000222768</classId>
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      <regStreet1>2101 Park Center Drive</regStreet1>
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      <regStateConditional regCountry="US" regState="US-FL"/>
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      <seriesName>Abacus Flexible Bond Leaders ETF</seriesName>
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      <repPdEnd>2025-07-31</repPdEnd>
      <repPdDate>2025-07-31</repPdDate>
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        <name>iShares 0-5 Year High Yield Co</name>
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      <invstOrSec>
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    <signature>
      <ncom:dateSigned>2025-08-13</ncom:dateSigned>
      <ncom:nameOfApplicant>Abacus FCF ETF Trust</ncom:nameOfApplicant>
      <ncom:signature>/s/ Derin Cohen </ncom:signature>
      <ncom:signerName>Abacus FCF ETF Trust</ncom:signerName>
      <ncom:title>Chief Compliance Officer</ncom:title>
    </signature>
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</edgarSubmission>
