April 26, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: H. Roger Schwall
Re: | iShares Silver Trust’s Registration Statement on Form S-1 number 333-125920 |
(the “Registration Statement”) |
Dear Mr. Schwall:
Barclays Global Investors International Inc., in its capacity as sponsor of the iShares Silver Trust (the “Trust”), and Barclays Capital Inc., in its capacity as underwriter of the initial 150,000 shares issued by the Trust, pursuant to Rule 461 under the Securities Act of 1933, as amended, respectfully request the acceleration of the effective date of the Registration Statement so that it becomes effective at 9:00 a.m. on April 27, 2006, or as soon thereafter as practicable.
Sincerely, | ||||||||
BARCLAYS GLOBAL INVESTORS INTERNATIONAL INC. | BARCLAYS CAPITAL INC. | |||||||
By: | /S/MICHAELLATHAM | By: | /S/J.C.TAYLOR | |||||
Title: | Managing Director | Title: | Managing Director | |||||
By: | /S/TONYKELLY | |||||||
Title: | Principal |