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SEC Company Response from GraniteShares Gold Trust (BAR) (CIK 0001690437) (BAR) — Jun 6, 2018

GraniteShares Gold Trust (BAR) (CIK 0001690437)
Date: June 6, 2018 · CIK: 0001690437 · Accession: 0001493152-18-008261

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File numbers found in text: 333-225431

Date
June 6, 2018
Author
GRANITESHARES GOLD TRUST
Form
CORRESP
Company
GraniteShares Gold Trust (BAR) (CIK 0001690437)

Letter

Re: GraniteShares Gold Trust

June 6, 2018

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Investment Management

F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

(File No. 333-225431)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GraniteShares Gold Trust (the “Trust”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement to become effective on June 6, 2018 at 4:00 p.m. ET, or as soon thereafter as practicable.

[The remainder of this page has been intentionally left blank.]

Sincerely,
GRANITESHARES GOLD TRUST

Show Raw Text
CORRESP
1
filename1.htm

June
6, 2018

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Investment Management

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    GraniteShares
    Gold Trust

    Registration
    Statement on Form S-1

    (File
    No. 333-225431)

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, GraniteShares Gold Trust (the “Trust”) hereby requests that
the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement to become
effective on June 6, 2018 at 4:00 p.m. ET, or as soon thereafter as practicable.

[The
remainder of this page has been intentionally left blank.]

Sincerely,

    GRANITESHARES GOLD TRUST

    By:
    GraniteShares LLC,
    its Sponsor

    By:
    /s/
    William     Rhind

    Name:
    William Rhind

    Title:
    Chief Executive
    Officer and Chief Financial Officer