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SEC Company Response from GraniteShares Gold Trust (BAR) (CIK 0001690437) (BAR) — Apr 21, 2022

GraniteShares Gold Trust (BAR) (CIK 0001690437)
Date: April 21, 2022 · CIK: 0001690437 · Accession: 0001493152-22-010596

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File numbers found in text: 333-263774

Date
April 25, 2022
Author
GRANITESHARES GOLD TRUST
Form
CORRESP
Company
GraniteShares Gold Trust (BAR) (CIK 0001690437)

Letter

Re: GraniteShares Gold Trust

April 21, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-3

(File No. 333-263774)

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 25, 2022 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

April
21, 2022

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporate Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    GraniteShares
    Gold Trust

    Registration
    Statement on Form S-3

    (File
    No. 333-263774)

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 25, 2022 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:

    Name:
    William
    Rhind

    Title:
    Chief
    Executive Officer and Chief Financial Officer