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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

Date
March 14, 2025
Author
GRANITESHARES
Form
CORRESP
Company
GraniteShares Gold Trust

Letter

Re: GraniteShares Gold Trust

March 11, 2025

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. 333-285296)

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

Show Raw Text
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