0000000000-19-003634.txt : 20190423 0000000000-19-003634.hdr.sgml : 20190423 20190301142552 ACCESSION NUMBER: 0000000000-19-003634 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190301 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: World Gold Trust CENTRAL INDEX KEY: 0001618181 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 685 THIRD AVENUE STREET 2: 27TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: (212) 317-3800 MAIL ADDRESS: STREET 1: 685 THIRD AVENUE STREET 2: 27TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: World Currency Gold Trust DATE OF NAME CHANGE: 20160823 FORMER COMPANY: FORMER CONFORMED NAME: Global Currency Gold Trust DATE OF NAME CHANGE: 20140828 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-18-335376 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,R M.#7!E+UA2968O5ULQ(#(@,5T^/G-T('$EQ@&)D:&&2 E#(Q,_QEW_P<(, "2O@?@ M#0IE;F1S=')E86T-96YD;V)J#7-T87)T>')E9@T*, T*)25%3T8-"B @(" @ M(" @#0HQ.2 P(&]B:@T\/"]&:6QT97(O1FQA=&5$96-O9&4O22 X,R],96YG M=&@@-CDO4R T.#X^/ M93,&A@,.3" *";!",0/##J!:/@8&+071&+L%4*GZRT":$8CX (, &J]"'X- M"F5N9'-T%LP(# @-C$R(#7!E+U!A9V4^/@UE;F1O8FH- M,3(@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9IQSGWQ:?1$TQC%^@W#B!,( PC M2%?P5JY^,+A6\&7T9?0T>CC5RXP+WX938W+^GCP5^X_O[P^4)' MF)'+('(=E!V$^'>^&KV]8/U]M[R,ET"FX#G MLJ0Y.*S;ZC]EU[GK1WYXD3,=]N.T.:=%>A RSV$]@1]Y77*X%?F*%\<@X:$@ M"8\0NEI*L8 ;6? 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In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. FORM 10-K FOR THE YEAR ENDED SEPTEMBER 30, 2018 Item 9A. Controls and Procedures, page 57 1. We note you provide separate financial statements and audit reports for the Trust and each active series. Separate reports on disclosure controls and procedures and internal control over financial reporting are also required. In addition, you should also include a statement that the CEO/CFO certifications are applicable to each of the series as well as the Trust. Please revise future periodic filings to comply. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Wilson K. Lee, Senior Staff Accountant at (202) 551 - 3468 or Daniel L. Gordon, Senior Assistant Chief Accountant at (202) 551 - 3486 with any questions. Laura Melman World Gold Trust March 1, 2019 Page 2 Sincerely, FirstName LastNameLaura Melman Division of Corporation Finance Comapany NameWorld Gold Trust Office of Real Estate and March 1, 2019 Page 2 Commodities FirstName LastName