Delaying Amendment for the KC NASDAQ-100 Low Volatility 
PutWrite-CallWrite Fund's ("The Fund") Registration Statement on 
Form N-1A (File Numbers: 333-268422 & 811-23830) 

November 29, 2022

Kestenbaum Capital, LLC is filing this letter in order to 
provide the staff of the Division of Corporation Finance 
sufficient time to perform its customary screening and review of 
registration statements prior to their effectiveness.

Reference is made to the Fund's Registration Statement on Form 
N-1A filed by Kestenbaum Capital, LLC on the 17th of November, 
2022. The following delaying amendment, pursuant to Rule 473 of 
the Securities Act of 1933, is hereby incorporated onto the 
cover page of the Registration Statement:

"The registrant hereby amends this registration statement on 
such date or dates as may be necessary to delay its effective 
date until the registrant shall file a further amendment which 
specifically states that this registration statement shall 
thereafter become effective in accordance with Section 8(a) of 
the Securities Act of 1933 or until the registration statement 
shall become effective on such date as the Commission acting 
pursuant to said Section 8(a), may determine."

Any questions or comments can be directed to Roy Kestenbaum at 
301-637-5008, or at 301-674-1670.

					Roy Kestenbaum
					Chief Executive Officer 
					Kestenbaum Capital, LLC
					November 29, 2022
						
					ROY KESTENBAUM