SEC Company Response from iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174) (GSG) — May 25, 2021
iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174)
Date: May 25, 2021 · CIK: 0001332174 · Accession: 0001437749-21-013237
AI Filing Summary & Sentiment
File numbers found in text: 333-254992
Letter
gsg20210525_corresp.htm
iShares® Delaware Trust Sponsor LLC
400 Howard Street
San Francisco, California 94105
May 25, 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
Amendment No. 1 to 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, 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, as amended, be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective under the Securities Act on May 27, 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 gsg20210525_corresp.htm iShares® Delaware Trust Sponsor LLC 400 Howard Street San Francisco, California 94105 May 25, 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 Amendment No. 1 to 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, 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, as amended, be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective under the Securities Act on May 27, 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