Correspondence 0001493152-25-009801 from GraniteShares Gold Trust (BAR)
GraniteShares Gold Trust
Date: March 11, 2025 · CIK: 0001690437 · Accession: 0001493152-25-009801
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File numbers found in text: 333-285296
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CORRESP 1 filename1.htm March 11, 2025 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. 333-285296) 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 March 14, 2025 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