REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To  the  Shareholders of Alger 35 ETF, Alger Mid Cap 40 ETF and Alger Weatherbie
Enduring Growth ETF and the Board of Trustees of The Alger ETF Trust:

In  planning  and performing our audits of the financial statements of The Alger
ETF  Trust (the "Trust"), including Alger 35 ETF, Alger Mid Cap 40 ETF and Alger
Weatherbie  Enduring Growth ETF, as of and for the period or year ended December
31,  2023,  in  accordance  with  the standards of the Public Company Accounting
Oversight  Board  (United  States)  (PCAOB),  we considered the Trust's internal
control  over  financial  reporting,  including  controls  over  safeguarding
securities,  as a basis for designing our auditing procedures for the purpose of
expressing  our  opinion  on  the  financial  statements  and to comply with the
requirements  of Form N-CEN, but not for the purpose of expressing an opinion on
the  effectiveness  of  the  Trust's  internal control over financial reporting.
Accordingly, we express no such opinion.

The  management  of  the  Trust  is responsible for establishing and maintaining
effective  internal  control  over  financial  reporting.  In  fulfilling  this
responsibility,  estimates  and  judgments  by management are required to assess
the  expected benefits and related costs of controls. A trust's internal control
over  financial  reporting is a process designed to provide reasonable assurance
regarding  the  reliability  of  financial  reporting  and  the  preparation  of
financial  statements  for  external  purposes  in  accordance  with  generally
accepted  accounting  principles.  A  trust's  internal  control  over financial
reporting  includes  those  policies  and  procedures  that  (1)  pertain to the
maintenance  of  records  that,  in  reasonable  detail,  accurately  and fairly
reflect  the  transactions  and  dispositions  of  the  assets of the trust; (2)
provide  reasonable  assurance  that  transactions  are recorded as necessary to
permit  preparation  of  financial  statements  in  accordance  with  generally
accepted  accounting principles, and that receipts and expenditures of the trust
are  being  made  only  in  accordance  with  authorizations  of  management and
directors  of  the  trust;  and  (3)  provide  reasonable  assurance  regarding
prevention  or timely detection of unauthorized acquisition, use, or disposition
of  a  trust's  assets  that  could  have  a  material  effect  on the financial
statements.

Because  of  its inherent limitations, internal control over financial reporting
may  not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness  to  future  periods  are  subject  to  the risk that controls may
become  inadequate  because  of  changes  in  conditions  or  that the degree of
compliance with the policies or procedures may deteriorate.

A  deficiency  in  internal  control  over  financial  reporting exists when the
design  or operation of a control does not allow management or employees, in the
normal  course  of  performing  their  assigned  functions, to prevent or detect
misstatements  on  a  timely  basis.  A  material weakness is a deficiency, or a
combination  of deficiencies, in internal control over financial reporting, such
that  there  is  a  reasonable  possibility  that a material misstatement of the
trust's  annual  or  interim  financial  statements  will  not  be  prevented or
detected on a timely basis.

Our  consideration  of the Trust's internal control over financial reporting was
for  the  limited  purpose  described  in  the  first  paragraph  and  would not
necessarily  disclose  all  deficiencies  in  internal  control  that  might  be
material  weaknesses under standards established by the PCAOB. However, we noted
no  deficiencies  in  the  Trust's internal control over financial reporting and
its  operation, including controls for safeguarding securities, that we consider
to be a material weakness, as defined above, as of December 31, 2023.

This  report  is  intended  solely for the information and use of management and
the  Board  of  Trustees of the Trust and the Securities and Exchange Commission
and  is  not  intended  to  be and should not be used by anyone other than these
specified parties.

Deloitte & Touche LLP
New York, New York
February 26, 2024