Cohen & Steers ETF Trust

Exhibit (l)

Xxxxx & Steers ETF Trust

0000 Xxxxxx xx xxx Xxxxxxxx

New York, New York 10036

November 13, 2024

Xxxxx & Steers Capital Management, Inc.

0000 Xxxxxx xx xxx Xxxxxxxx

New York, New York 10036

Dear Sirs:

Xxxxx & Steers ETF Trust (the “Trust”) hereby accepts your offer to purchase 4,000 shares of Xxxxx & Steers Real Estate Active ETF, a series of the Trust, at a price of $25.00 per share for an aggregate purchase price of $100,000. This agreement is subject to the understanding that you have no present intention of selling or redeeming the shares so acquired.

Sincerely,
Xxxxx & Steers ETF Trust
By:		/s/ Xxxxx Xxxxxxxxx
Xxxxx Xxxxxxxxx, President and CEO

Accepted:
Xxxxx & Steers Capital Management, Inc.
By:		/s/ Xxxxxxx X. Xxxx
Xxxxxxx X. Xxxx, EVP and General Counsel