# EDGAR Filing Document

**Accession Number:** 0001484018
**File Stem:** 0001484018-25-000091
**Filing Date:** 2025-8
**Character Count:** 2694
**Document Hash:** 0d8b5f5ffe0b0a8cdb89c0ba19886065
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001484018-25-000091.hdr.sgml**: 20250925

**ACCESSION NUMBER**: 0001484018-25-000091

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250815

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Spinnaker ETF Series
- **CENTRAL INDEX KEY:** 0001484018

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0831

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

**BUSINESS ADDRESS:**
- **STREET 1:** 116 SOUTH FRANKLIN STREET
- **STREET 2:** POST OFFICE BOX 69
- **CITY:** ROCKY MOUNT
- **STATE:** NC
- **ZIP:** 27802-0069
- **BUSINESS PHONE:** 252-972-9922

**MAIL ADDRESS:**
- **STREET 1:** 116 SOUTH FRANKLIN STREET
- **STREET 2:** POST OFFICE BOX 69
- **CITY:** ROCKY MOUNT
- **STATE:** NC
- **ZIP:** 27802-0069

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Spinnaker ETF Trust
- **DATE OF NAME CHANGE:** 20100212

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| ![](image00001.jpg) | **DLA Piper LLP (US)**<br> One Atlantic Center<br> 1201 West Peachtree Street<br> Suite 2900<br> Atlanta, Georgia 30309-3449<br> www.dlapiper.com<br>Tanya L. Boyle<br> tanya.boyle@us.dlapiper.com<br> T 404.736.7863<br> F 404.682.7863<br>|

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August 15, 2025

**VIA EDGAR**<br> **==========**<br> Mark Cowan<br> Division of Investment Management<br> Securities and Exchange Commission<br> Filing Desk<br> 100 F Street, N.E.<br> Washington, DC 20549

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| **RE:** | **Spinnaker ETF Series; File Nos. 333-215942 and 811-22398** |

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Dear Mr. Cowan,

On June 20, 2025, Spinnaker ETF Series (the "Trust" or the "Registrant") filed a registration statement under the Securities Act of 1933 on Form N-1A (the "Registration Statement") with respect to the Select STOXX Europe Aerospace & Defense ETF (the "Fund"). On July 25, 2025, you provided oral comments to the Registration Statement. Please find below a summary of those comments and the Registrant's responses, which the Registrant has authorized us to make on behalf of the Registrant.

#### Prospectus :
<u>Comment 1</u>. In "Principal Risks of Investing in the Fund – Derivates Risk", it references forward contracts and the use of swaps for hedging purposes. Please revise the strategy to include a discussion of the use of forward contracts and swaps for hedging purposes or remove the references to those items in the risk.

<u>Response</u>. The Registrant has revised the risk to remove reference to the items noted.

\* \* \*

If you have any questions or comments, please contact the undersigned at 404.736.7863. Thank you in advance for your consideration.

Sincerely,

<u>/s/ Tanya L. Boyle</u>

Tanya L. Boyle