0001493152-19-004077.txt : 20190501 0001493152-19-004077.hdr.sgml : 20190501 20190328121150 ACCESSION NUMBER: 0001493152-19-004077 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GraniteShares Gold Trust CENTRAL INDEX KEY: 0001690437 STANDARD INDUSTRIAL CLASSIFICATION: INVESTORS, NEC [6799] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 205 HUDSON STREET 7TH FLOOR, CITY: NEW YORK STATE: NY ZIP: 10013 BUSINESS PHONE: 9173380565 MAIL ADDRESS: STREET 1: 205 HUDSON STREET 7TH FLOOR, CITY: NEW YORK STATE: NY ZIP: 10013 CORRESP 1 filename1.htm

March 28, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

	Re:	GraniteShares Gold Trust
		Registration Statement on Form S-3
		(File No. 333-230462)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GraniteShares Gold Trust (the “Trust”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement to become effective on April 1, 2019 at 9:00 a.m. ET, or as soon thereafter as practicable.

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	Sincerely,

	GRANITESHARES GOLD TRUST

	By:	GraniteShares LLC, its Sponsor

	By:	/s/ William Rhind
	Name:	William Rhind
	Title:	Chief Executive Officer and Chief Financial Officer