SEGALL BRYANT & HAMILL TRUST
1290 Broadway, Suite 1100
Denver, Colorado 80203
June 7, 2019
VIA EDGAR
Ms. Lisa Larkin
Ms. Lauren Hamilton
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Segall Bryant & Hamill Trust (the “Registrant”) |
File Nos. 002-75677, 811-03373
Dear Mses. Larkin and Hamilton:
On behalf of the Registrant, and in connection with our telephonic conversation with the Staff on June 5, 2019, attached hereto as Exhibit A is a marked draft version of the Registrant’s registration statement on Form N-14 (the “N-14”) with respect to registration of the Institutional Class shares of Segall Bryant & Hamill All Cap Fund (the “All Cap Fund”), the Institutional Class shares of the Segall Bryant & Hamill Small Cap Value Fund (the “Small Cap Value Fund”), Retail Class shares and Institutional Class shares of Segall Bryant & Hamill Emerging Markets Fund (the “Emerging Markets Fund”)and Retail Class shares and Institutional Class shares of Segall Bryant & Hamill International Small Cap Fund (the “International Small Cap Fund,”) (each a “Fund” and collectively, the “Funds”). The marked draft reflects proposed edits to the disclosures for the Combined Proxy Statement/Prospectus, as well as the form of Agreement and Plan of Reorganization and form of tax opinion, among other items.
* * * * *
If you have any questions or further comments, please contact Peter Schwartz, counsel to the Registrant, at (303) 892-7381.
| Very truly yours, | ||
| /s/ Derek W. Smith | ||
| Derek W. Smith | ||
| Secretary | ||
| Segall Bryant & Hamill Trust |
| cc: | Peter H. Schwartz, Esq., Davis Graham & Stubbs LLP |
U.S. Securities and Exchange Commission
Division of Investment Management
June 7, 2019
Page 2
EXHIBIT A