# EDGAR Filing Document

**Accession Number:** 0002062986
**File Stem:** 0001193125-25-161742
**Filing Date:** 2025-7
**Character Count:** 4578
**Document Hash:** 579d1f5c0d0ca8223253178df20429c7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-161742.hdr.sgml**: 20250915

**ACCESSION NUMBER**: 0001193125-25-161742

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250721

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Crossmark ETF Trust
- **CENTRAL INDEX KEY:** 0002062986

**ORGANIZATION NAME:**
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 15375 MEMORIAL DRIVE
- **STREET 2:** SUITE 200
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77079
- **BUSINESS PHONE:** 713-243-6746

**MAIL ADDRESS:**
- **STREET 1:** 15375 MEMORIAL DRIVE
- **STREET 2:** SUITE 200
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77079

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| ![LOGO](g30978g0721210018754.jpg) <br>July 21, 2025 | Chicago<br> New York<br> Washington, DC<br> London<br> San Francisco<br> Los Angeles<br> Singapore<br> Dallas<br> Miami<br> vedderprice.com<br> John S. Marten<br> Shareholder<br> +1 312 609 7753<br> jmarten@vedderprice.com |

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**<u>VIA EDGAR</u>**<br>U.S. Securities and Exchange Commission <br>Division of Investment Management <br>100 F Street NE <br>Washington, DC 20549<br>

Attn: Daniel S. Greenspan and Brian Szilagyi

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| Re: | **Crossmark ETF Trust <br>Crossmark Large Cap Growth ETF, Crossmark Large Cap Value ETF <br>Pre-Effective Amendment No. 2 to the Registration Statement on Form N-1A <br>File Nos. 333-286254, 811-24070**  |

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Dear Messrs. Greenspan and Szilagyi:

On behalf of the registrant, Crossmark ETF Trust (the "Registrant"), we are responding to the staff's comment provided telephonically on July 18, 2025, in regard to the Registrant's Pre-Effective Amendment No. 2 filed on Form N-1A on July 18, 2025 (the "Registration Statement").

For convenience, the comment is restated below, with the response immediately following. All capitalized terms not defined herein have the meaning assigned to them in the Registration Statement; any page references herein refer to the Registration Statement.

**<u>STATEMENT OF ADDITIONAL INFORMATION</u>**

<u>Notes to the Financial Statement</u>

<u>Note 7 – New Accounting Pronouncement – Segment of Reporting, page 44</u>

1.  **<u>Comment:</u>** The disclosure states that the Adviser will act as the Fund's chief operating
decision maker ("CODM"). Please explain supplementally how all personnel at the Adviser are "a group" for purposes of the determination of the CODM and cite applicable U.S. GAAP in the analysis. See Accounting Standards
Codification (ASC) 280-10-50-5. If the CODM was incorrectly identified, please correct in future reports with the Commission.

**<u>Response:</u>** Pursuant to the Fund's investment advisory agreement, the Adviser, not an individual or a subset of individuals within the Adviser, makes the decisions and takes responsibility for the decisions contemplated by ASC 280-10-50-5. The chief operating decision maker ("CODM") is a function, not a title, that can be a shared function. The operative concept for a mutual fund is allocation of resources. On a day-to-day basis various personnel within the Adviser make judgments regarding resource allocation to a particular fund within the family of mutual funds managed by the Adviser. Senior management, portfolio managers, analysts, traders, accountants, and compliance professionals within the Adviser make daily determinations of the

222 North LaSalle Street \| Chicago, Illinois 60601 \| T +1 312 609 7500 \| F +1 312 609 5005

Vedder Price P.C. is affiliated with Vedder Price LLP, which operates in England and Wales, Vedder Price (CA), LLP, which operates in California, Vedder Price Pte. Ltd., which operates in Singapore, and Vedder Price (FL) LLP, which operates in Florida.

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July 21, 2025

time and resources that needs to be devoted to a particular fund, based on that fund's portfolio, market activity, subscription and redemption activity, and other outside factors not controllable or predictable by the Adviser. Thus, the Adviser, as an organization adjusts its resource allocations on a day-to-day basis and there is not one person or group or committee of persons who is consulted, or could reasonably be consulted, with respect to these resource allocation decisions on a day-to-day basis.

If you have any questions regarding these responses, please contact the undersigned at (312) 609-7753 or Jake Wiesen at (312) 609-7838.

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|  Very truly yours, |
| /s/John S. Marten |
| John S. Marten |
|  Shareholder |

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CC: Jim Coppedge