SEC Company Response from iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174) (GSG) — May 11, 2021
iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174)
Date: May 11, 2021 · CIK: 0001332174 · Accession: 0001437749-21-011744
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File numbers found in text: 333-254992
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CORRESP 1 filename1.htm gsg20210507_corresp.htm iShares® Delaware Trust Sponsor LLC 400 Howard Street San Francisco, California 94105 May 11, 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: Reference is made to the letter, filed as correspondence via EDGAR on May 10, 2021, in which iShares® Delaware Trust Sponsor LLC (the "Sponsor"), as sponsor on behalf of the registrant, iShares® S&P GSCI Commodity-Indexed Trust, requested the acceleration of the effective date of the above-referenced Registration Statement for May 12, 2021 at 12:00 p.m., Eastern Time, or as soon thereafter as possible, in accordance with Rule 461 under the Securities Act of 1933, as amended. The Sponsor hereby requests the withdrawal of the request for acceleration of the effective date at such time. If you should have any questions, please contact 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. 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