March 1, 2019

Laura Melman
Chief Financial Officer and Treasurer
World Gold Trust
685 Third Avenue, 27th Floor
New York, New York 10017

       Re: World Gold Trust
           Form 10-K for the fiscal year ended September 30, 2018
           Filed November 27, 2018
           File No. 001-37996

Dear Ms. Melman:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. 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