SEC Company Response from iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174) (GSG) — May 10, 2021
iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174)
Date: May 10, 2021 · CIK: 0001332174 · Accession: 0001437749-21-011544
AI Filing Summary & Sentiment
File numbers found in text: 333-254992
Letter
gsg20210507_corresp.htm
iShares® Delaware Trust Sponsor LLC
400 Howard Street
San Francisco, California 94105
May 10, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention:
Tonya K. Aldave, Esq.
Re:
iShares® S&P GSCI Commodity-Indexed Trust
Registration Statement on Form S-3
File No. 333-254992
Commission Staff:
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, hereby requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective under the Securities Act on May 12, 2021 at 12:00 p.m., Eastern Time, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Clifford R. Cone of Clifford Chance US LLP at (212) 878-3180 or Jason D. Myers of Clifford Chance US LLP at (212) 878-8324 and that such effectiveness also be confirmed in writing.
Very truly yours,
iShares® S&P GSCI Commodity-Indexed Trust
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CORRESP 1 filename1.htm gsg20210507_corresp.htm iShares® Delaware Trust Sponsor LLC 400 Howard Street San Francisco, California 94105 May 10, 2021 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Tonya K. Aldave, Esq. Re: iShares® S&P GSCI Commodity-Indexed Trust Registration Statement on Form S-3 File No. 333-254992 Commission Staff: 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, hereby requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective under the Securities Act on May 12, 2021 at 12:00 p.m., Eastern Time, or as soon thereafter as practicable. We request that we be notified of such effectiveness by a telephone call to Clifford R. Cone of Clifford Chance US LLP at (212) 878-3180 or Jason D. Myers of Clifford Chance US LLP at (212) 878-8324 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: Clifford R. Cone, Esq. Jason D. Myers, Esq. Clifford Chance US LLP 31 West 52nd Street New York, NY 10019