0001137439-23-001378.txt : 20240108 0001137439-23-001378.hdr.sgml : 20240108 20231117185157 ACCESSION NUMBER: 0001137439-23-001378 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Macquarie ETF Trust CENTRAL INDEX KEY: 0001969995 ORGANIZATION NAME: IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 INDEPENDENCE STREET 2: 610 MARKET STREET CITY: PHILADELPHIA STATE: PA ZIP: 19106 BUSINESS PHONE: (800) 523-1918 MAIL ADDRESS: STREET 1: 100 INDEPENDENCE STREET 2: 610 MARKET STREET CITY: PHILADELPHIA STATE: PA ZIP: 19106 CORRESP 1 filename1.htm
MACQUARIE ETF TRUST
100 Independence,
610 Market Street
Philadelphia, PA 19106-2354


 FORESIDE FINANCIAL SERVICES, LLC
Three Canal Plaza
Suite 100
Portland, Maine 04101



November 17, 2023

Via EDGAR Transmission

Thankam Varghese
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549-9303

Re:      Macquarie ETF Trust
Registration Statement on Form N-1A
(File Numbers: 333-273398 and 811-23890)
Request for Acceleration 

Dear Ms. Varghese:
On behalf of Macquarie ETF Trust (the “Registrant”) and its principal underwriter, Foreside Financial Services, LLC, pursuant to the requirements of Rule 461 under the Securities Act of 1933, we respectfully request that the effectiveness of the above-mentioned Registration Statement, as amended by Pre-Effective Amendment No. 2, filed on November 17, 2023 (“PEA No. 2”), be accelerated to Monday, November 20, 2023.  PEA No. 2 was filed on behalf of the Macquarie Global Listed Infrastructure ETF, Macquarie Energy Transition ETF, and Macquarie Tax-Free USA Short Term ETF, each a series of the Registrant.
Thank you for your prompt attention to the request for acceleration.  Please contact Mark Greer at (312) 964-3505, if you have any questions or need further information.


                /s/ Catherine DiValentino
/s/ Teresa Cowan
                Catherine DiValentino
Teresa Cowan
                Secretary
President
                Macquarie ETF Trust
Foreside Financial Services, LLC


cc:            Mark Greer, Stradley Ronon Stevens & Young LLP