<SEC-DOCUMENT>0001387131-23-011541.txt : 20231026
<SEC-HEADER>0001387131-23-011541.hdr.sgml : 20231026
<ACCEPTANCE-DATETIME>20230926113221
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001387131-23-011541
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230926

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			abrdn Palladium ETF Trust
		CENTRAL INDEX KEY:			0001459862
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6221]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		712 FIFTH AVENUE
		STREET 2:		49TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-446-2020

	MAIL ADDRESS:	
		STREET 1:		712 FIFTH AVENUE
		STREET 2:		49TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Aberdeen Standard Palladium ETF Trust
		DATE OF NAME CHANGE:	20181001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ETFS PALLADIUM TRUST
		DATE OF NAME CHANGE:	20090326
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="margin: 0">&nbsp;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>abrdn
ETFs Sponsor LLC</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1900
Market Street, Suite 200</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Philadelphia,
PA 19103</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September
26, 2023</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>VIA
EDGAR</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Securities and Exchange Commission</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100
F Street, N.E.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
DC&nbsp;20549</font></p>

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<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td style="white-space: nowrap; width: 0.75in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attn:</font></td>
  <td style="width: 2in">Jessica Livingston</td>
  <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td style="white-space: nowrap">&nbsp;</td>
  <td>John
Dana Brown</td>
  <td>&nbsp;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 31.5pt"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

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<tr style="vertical-align: top; text-align: left">
  <td style="width: 0.5in">&nbsp;</td>
  <td style="width: 0.5in">Re:</td>
  <td>abrdn
Palladium ETF Trust</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td>&nbsp;</td>
  <td>Registration
Statement on Form S-3 (File No. 333-272037)</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td>&nbsp;</td>
  <td><u>Request for Acceleration of Effectiveness</u></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><u></u></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ladies
and Gentlemen:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 13.5pt"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
abrdn Palladium ETF Trust (the &ldquo;Trust&rdquo;) respectfully requests that the effective date of the Registration Statement on Form
S-3 (File No. 333-272037) (the &ldquo;Registration Statement&rdquo;) of the Trust be accelerated so that the Registration Statement shall
become effective at 4:00 p.m. Eastern time on September 27, 2023, or as soon thereafter as practicable.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 13.5pt"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 13.5pt"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
undersigned, in making this request for acceleration, hereby states that it is aware of its obligations under Rule 461 and the other
applicable provisions of the Securities Act.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 13.5pt"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 13.5pt"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Trust requests that notification of such effectiveness be made by telephone call to Stephanie Capistron of Dechert LLP, legal counsel
to abrdn ETFs Sponsor LLC, at 617-728-7127.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 128.8pt"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></font></p>

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<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</font></td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap">abrdn
ETFs Sponsor LLC</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td style="width: 60%">&nbsp;</td>
  <td style="white-space: nowrap; width: 3%">By:</td>
  <td style="border-bottom: Black 1pt solid; padding-left: 0.25in; white-space: nowrap; width: 25%">/s/ Brian Kordeck</td>
    <td style="width: 12%">&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td style="white-space: nowrap">&nbsp;</td>
  <td style="white-space: nowrap">Brian Kordeck</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td style="white-space: nowrap">&nbsp;</td>
  <td style="white-space: nowrap">Treasurer and Chief Financial Officer</td>
    <td>&nbsp;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in"></p>

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