CENTRAL GOLDTRUST
55 Broad Leaf Crescent, Ancaster, Ontario, Canada L9G 3P2
November 10, 2015
VIA EDGAR
U.S. Securities and Exchange Commission
Office of Real Estate & Commodities
100 F Street N.E.
Washington, D.C. 20549
Attention: Jennifer Monick, Assistant Chief Accountant
| Re: | Central GoldTrust Form 40-F for the Year Ended December 31, 2014 Filed February 11, 2015 File No. 1-32934 |
Dear Ms. Monick:
On behalf of Central GoldTrust (the “Trust”), and pursuant to the Securities Exchange Act of 1934, as amended, and the rules and regulations thereunder, we transmit for your review our response to the Staff’s letter of comments, dated October 8, 2015, in respect of the above noted filing. In this letter, the comment of the Staff is set forth in italicized, bold type and is followed by the Trusts’s response.
Form 40-F for the year ended December 31, 2014
Exhibit 99.2
| 1. | We note your response to our prior comment one. Please revise future periodic filings to disclose that your units are redeemable for cash. |
The Trust has reviewed the Staff’s comment and confirms that the Trust will revise its disclosure in future periodic filings accordingly.
Yours truly,
/s/ J.C. Stefan Spicer
J.C. Stefan Spicer
President and CEO
| cc: | C. Barry (Dorsey & Whitney LLP) |
M. Mahoney (Dentons Canada LLP)
