UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): February 21, 2020

INDEXIQ ETF TRUST

(Exact name of registrant as specified in its charter)

51 Madison Avenue

New York, New York 10010

(Address of principal executive offices, including zip code)

Registrant's telephone number, including area code: (888) 474-7725

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

On February 21, 2020, NYSE Regulation (the "Staff") provided written notice to IndexIQ ETF Trust (the "Trust") that IQ 500 International ETF (the “Fund”), a series of the Trust, is not in compliance with the continued listing standard set forth in Rule 5.5-E(g)(2)(a)(1) of NYSE Arca Equities, Inc. ("NYSE Arca"). Rule 5.5-E(g)(2)(a)(1) requires that, in order to comply with NYSE Arca continued listing standards, a listed company must maintain no fewer than 50 record and/or beneficial holders of shares following the initial twelve-month period beginning upon the commencement of trading. The Fund was reported to have less than 50 beneficial shareholders as of February 11, 2020.

In accordance with NYSE Arca procedures, the Trust submitted a written response on March 5, 2020 setting forth its plan to re-gain compliance in the near term. If the Staff accepts the Trust's plan to re-gain compliance, the Staff will grant an extension of up to 180 calendar days from the date of the Staff’s letter for the Trust to evidence compliance (the “Extension Date”). In order for the Fund to re-gain compliance, the Trust will be required to demonstrate that the Fund has at least 50 record or beneficial holders as of the Extension Date. If the Trust is unable to demonstrate that the Fund has at least 50 beneficial shareholders as of the Extension Date, the Staff may delist the Fund. If the Staff decides in favor of delisting the Fund, the Trust will have the right to request an appeal of the Staff's decision at a hearing pursuant to Rule 5.5-E(m) of NYSE Arca Rules.

Forward-Looking Statements

This report contains forward-looking statements within the meaning of the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. These statements may include words such as "anticipate," "believe," "may" and other words and terms of similar meaning, including in connection with any discussion of the timing or nature of future financial performance or other events. Such forward-looking statements are subject to certain risks and uncertainties, including whether the Trust is able to re-gain compliance with the NYSE Arca continued listing standards, whether an ETF is able to avoid potential delisting from the NYSE Arca, and other factors disclosed by the Trust from time to time in its filings with the Securities and Exchange Commission. As a result of these factors, the Trust's actual results may differ materially from those indicated or implied by such forward-looking statements. Except as required by law, the Trust disclaims any obligation to publicly update such statements

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

IndexIQ ETF Trust

Date: March 11, 2020

By: /s/ Matthew V. Curtin

Name: Matthew V. Curtin

Title: Chief Legal Officer