SEC Company Response from iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174) (GSG) — May 19, 2020
iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174)
Date: May 19, 2020 · CIK: 0001332174 · Accession: 0001437749-20-011310
AI Filing Summary & Sentiment
File numbers found in text: 333-237537
Show Raw Text
CORRESP 1 filename1.htm gsg20200501_corresp.htm iShares® Delaware Trust Sponsor LLC 400 Howard Street San Francisco, California 94105 May 19, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Jennifer Gowetski Re: iShares® S&P GSCI Commodity-Indexed Trust Registration Statement on Form S-3, as Amended File No. 333-237537 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), iShares® Delaware Trust Sponsor LLC (the “Sponsor”), as sponsor on behalf of the registrant, iShares® S&P GSCI Commodity-Indexed Trust (the “Trust”), hereby requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) so that the Registration Statement will become effective under the Securities Act at 5:00 p.m. Eastern Time on May 20, 2020 or as soon thereafter as practicable. We request that we be notified of such effectiveness by a telephone call to Andrew Faulkner of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2853 and that such effectiveness also be confirmed in writing. Very truly yours, iShares® S&P GSCI Commodity-Indexed Trust By: iShares® Delaware Trust Sponsor LLC, its sponsor /s/ Paul Lohrey By: Paul Lohrey Title: Chief Executive Officer, Principal Executive Officer, President /s/ Mary Cronin By: Mary Cronin Title: Chief Financial Officer, Principal Accounting Officer cc: Andrew M. Faulkner, Esq. Skadden, Arps, Slate, Meagher & Flom LLP Four Times Square New York, New York 10036