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SEC Company Response from GraniteShares Gold Trust (BAR) (CIK 0001690437) (BAR) — Mar 28, 2019

GraniteShares Gold Trust (BAR) (CIK 0001690437)
Date: March 28, 2019 · CIK: 0001690437 · Accession: 0001493152-19-004077

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File numbers found in text: 333-230462

Date
April 1, 2019
Author
GRANITESHARES
Form
CORRESP
Company
GraniteShares Gold Trust (BAR) (CIK 0001690437)

Letter

Re: GraniteShares Gold Trust

March 28, 2019

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-3

(File No. 333-230462)

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 April 1, 2019 at 9:00 a.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

March
28, 2019

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-3

    (File
    No. 333-230462)

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 April 1, 2019 at 9:00 a.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