Correspondence 0001437749-22-029431 from ISHARES GOLD TRUST (IAU) (CIK 0001278680) (IAU)
ISHARES GOLD TRUST (IAU) (CIK 0001278680)
Date: Dec. 20, 2022 · CIK: 0001278680 · Accession: 0001437749-22-029431
AI Filing Summary & Sentiment
File numbers found in text: 333-268746
Letter
VIA EDGAR Office of Finance United States Securities and Exchange Commission Division of Corporation Finance Request for Acceleration of Effectiveness iShares® Gold Trust Registration Statement on Form S-3 File No. 333-268746
Dear Ms. Cheng:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), iShares Gold Trust (the "Trust") hereby requests that the effectiveness for the above-captioned Registration Statement on Form S-3 (as amended through the date hereof) filed under the Securities Act be accelerated to 12:00 p.m., New York City time, on December 22, 2022, or as soon thereafter as practicable. The Trust hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended.
Should you have any questions or require any additional information with respect to this filing, please contact Clifford R. Cone at (212) 878-3180 or Jason D. Myers at (212) 878-8324.
Sincerely,
iShares Delaware Trust Sponsor LLC
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CORRESP 1 filename1.htm iau20221219_corresp.htm iShares® Gold Trust c/o iShares® Delaware Trust Sponsor LLC 400 Howard Street San Francisco, CA 94105 VIA EDGAR Ms. Lulu Cheng Office of Finance United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 December 20, 2022 Re: Request for Acceleration of Effectiveness iShares® Gold Trust Registration Statement on Form S-3 File No. 333-268746 Dear Ms. Cheng: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), iShares Gold Trust (the "Trust") hereby requests that the effectiveness for the above-captioned Registration Statement on Form S-3 (as amended through the date hereof) filed under the Securities Act be accelerated to 12:00 p.m., New York City time, on December 22, 2022, or as soon thereafter as practicable. The Trust hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended. Should you have any questions or require any additional information with respect to this filing, please contact Clifford R. Cone at (212) 878-3180 or Jason D. Myers at (212) 878-8324. Sincerely, iShares Delaware Trust Sponsor LLC Sponsor of iShares Gold Trust By: /s/ Shannon Ghia Shannon Ghia Director, President and Chief Executive Officer cc: Marisa Rolland, BlackRock, Inc. George Rafal, BlackRock, Inc. Clifford R. Cone, Clifford Chance US LLP Jason D. Myers, Clifford Chance US LLP Tae Ho Cho, Clifford Chance US LLP