February 7, 2020
Via EDGAR and Email
Edward P. Bartz |
Mayer Brown LLP 1221
Avenue of the Americas
T: +1 212 506 2500 mayerbrown.com
Bradley Berman Counsel T: +1 212 506 2321 BBerman@mayerbrown.com |
| Senior Counsel | |
|
United States Securities and Exchange Commission Division of Investment Management |
| Re: | m+ funds Trust, Series 1-9 Amendment No. 2 to Registration Statement on Form S-6 Filed February 7, 2020 File Nos.: 333-235758 and 811-23503 |
Dear Mr. Bartz:
On behalf of our client, m+ funds Trust (the “m+ Trust”), we submitted to the Securities and Exchange Commission on February 7, 2020 Pre-effective Amendment No. 2 to the above-referenced registration statement (the “Registration Statement”) for the Alaia m+ Buffered Fund, m+ funds Trust, Series 1-9, a series of the Alaia Trust. We understand from recent telephone conversations that the Staff has no further comments on the registration statement.
************
Please feel free to call me at (212) 506-2321 with any questions.
Sincerely,
/s/ Bradley Berman
Bradley Berman
| cc: | Oscar Loynaz |
Steve Houston
Rep Poppell
Anna T. Pinedo
Hanwen Zhang
Mayer Brown is a global services provider
comprising an association of legal practices that are separate entities including
Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England), Mayer Brown (a Hong Kong partnership)
and Tauil & Chequer Advogados (a Brazilian partnership).