# UPLOAD — Roundhill ETF Trust  (CIK 0001976517)

> <strong>SEC staff → Roundhill ETF Trust  (CIK 0001976517)</strong> · filed 2026-01-29

## What is this

An UPLOAD letter is the SEC's written comment to the company during a filing review. SEC staff flag accounting issues, ICFR weaknesses, segment-reporting disputes, and revenue-recognition concerns here. Released to EDGAR 20 days after the SEC closes its review.

## Key facts

- **Accession number:** 0000000000-26-001095
- **Form:** UPLOAD
- **Filer:** Roundhill ETF Trust  (CIK 0001976517)
- **CIK:** 0001976517
- **Filed:** 2026-01-29
- **SEC file number:** 333-273052
- **HQ:** New York, NY

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1976517/000000000026001095/filename1.pdf

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1976517&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for Roundhill ETF Trust  (CIK 0001976517)

- CORRESP — 2025-11-24 — /comment-letter/0001398344-25-021223

## Citation

> US Securities and Exchange Commission, EDGAR UPLOAD comment letter, Roundhill ETF Trust  (CIK 0001976517) (CIK 0001976517), filed 2026-01-29, accession 0000000000-26-001095. Retrieved via MORVS 2026-11-15 from https://api.morvs.ai/comment-letter/0000000000-26-001095.

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