SEC Comment Letter 0000000000-22-013679 to iShares Silver Trust (SLV) (CIK 0001330568) (SLV)
iShares Silver Trust (SLV) (CIK 0001330568)
Date: Dec. 19, 2022 · CIK: 0001330568 · Accession: 0000000000-22-013679
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File numbers found in text: 333-268747
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United States securities and exchange commission logo
December 19, 2022
Shannon Ghia
Chief Executive Officer
iShares Silver Trust
400 Howard St
San Francisco, CA 94105
Re:iShares Silver Trust
Registration Statement on Form S-3
Filed on December 12, 2022
File No. 333-268747
Dear Shannon Ghia:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Lulu Cheng at 202-551-3811 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Clifford Cone