SEC Comment Letter for GraniteShares Gold Trust (BAR) (CIK 0001690437) (BAR) — Mar 27, 2019

GraniteShares Gold Trust (BAR) (CIK 0001690437)
Date: March 27, 2019 · CIK: 0001690437 · Accession: 0000000000-19-006002

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File numbers found in text: 333-230462

Date

March 27, 2019

Author

William Rhind

Form

UPLOAD

Company

GraniteShares Gold Trust (BAR) (CIK 0001690437)

Letter

March 27, 2019 William Rhind Chief Executive Officer and Chief Financial Officer GraniteShares Gold Trust c/o GraniteShares LLC 205 Hudson Street, 7th Floor New York, New York 10013 Re:GraniteShares Gold Trust Registration Statement on Form S-3 Filed March 22, 2019 File No. 333-230462 Dear Mr. Rhind: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rahul K. Patel, Staff Attorney, at (202) 551-3799 or Erin E. Martin, Legal Branch Chief, at (202) 551-3391 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities cc: W. Thomas Conner

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March 27, 2019
William Rhind
Chief Executive Officer and Chief Financial Officer
GraniteShares Gold Trust
c/o GraniteShares LLC
205 Hudson Street, 7th Floor
New York, New York 10013
Re:GraniteShares Gold Trust
Registration Statement on Form S-3
Filed March 22, 2019
File No. 333-230462
Dear Mr. Rhind:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Rahul K. Patel, Staff Attorney, at (202) 551-3799 or Erin E. Martin, Legal
Branch Chief, at (202) 551-3391 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities
cc:       W. Thomas Conner

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