Amendment to Post-Effective Amendment (SEC Filing - 485APOS)

Global X Funds

605 Third Avenue, 43rd Floor

New York, NY 10158

April 9, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:Global X Funds ('Trust') File Nos. 333-151713, 811-22209

Post-Effective Amendment No. 637

Ladies and Gentlemen:

Included herewith for filing on behalf of the Trust, pursuant to Rule 485(a) under the Securities Act of 1933, as amended, is one copy of Post‑Effective Amendment No. 637 to the Trust's Registration Statement on Form N‑1A ('Amendment'). The Amendment is being filed for the purpose of adding the following new series to the Trust: Global X AgTech & Food Innovation ETF.

Please do not hesitate to call me at (646) 716-3239 if you have any questions regarding the foregoing. Thank you for your attention to this matter.

Sincerely,

/s/ Susan Lively

Susan Lively

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