SEC Company Response from iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174) (GSG) — Jun 1, 2022
iShares S&P GSCI Commodity-Indexed Trust (GSG, ISMCF) (CIK 0001332174)
Date: June 1, 2022 · CIK: 0001332174 · Accession: 0001437749-22-014049
AI Filing Summary & Sentiment
File numbers found in text: 333-264092
Letter
gsg20220601_corresp.htm
iShares® Delaware Trust Sponsor LLC
400 Howard Street
San Francisco, California 94105
June 1, 2022
VIA EDGAR
Office of Finance
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: John Stickel, Esq. and J. Nolan McWilliams, Esq.
Re:
iShares® S&P GSCI Commodity-Indexed Trust
Amendment No. 1 to Registration Statement on Form S-3
File No. 333-264092
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 June 3, 2022 at 1:00 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 gsg20220601_corresp.htm iShares® Delaware Trust Sponsor LLC 400 Howard Street San Francisco, California 94105 June 1, 2022 VIA EDGAR Office of Finance United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: John Stickel, Esq. and J. Nolan McWilliams, Esq. Re: iShares® S&P GSCI Commodity-Indexed Trust Amendment No. 1 to Registration Statement on Form S-3 File No. 333-264092 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 June 3, 2022 at 1:00 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/ Trent W. Walker By: Trent W. Walker 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