0001493152-22-010596.txt : 20220524 0001493152-22-010596.hdr.sgml : 20220524 20220421122341 ACCESSION NUMBER: 0001493152-22-010596 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220421 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GraniteShares Gold Trust CENTRAL INDEX KEY: 0001690437 STANDARD INDUSTRIAL CLASSIFICATION: [6221] 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

April 21, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

	Re:	GraniteShares Gold Trust
		Registration Statement on Form S-3
		(File No. 333-263774)

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 25, 2022 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:
	Name:	William Rhind
	Title:	Chief Executive Officer and Chief Financial Officer