VANECK MERK GOLD TRUST
2 Hanson Place
Brooklyn, NY 11217
November 21, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | VanEck Merk Gold Trust |
Registration Statement on Form S-3
File No. 333-274643
Request for Acceleration
Acceleration Request
Request Date: November 24, 2023
Request Time: 4:30 p.m. Eastern Time (or as soon thereafter as practicable)
Ladies and Gentlement:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, VanEck Merk Gold Trust (the “Registrant”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-274643) to become effective at 4:30 p.m. Eastern Time on November 24, 2023, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to Shoshannah Katz at (949) 623-3545, or in her absence, Jason C. Dreibelbis at (949) 623-3543.
Sincerely, | ||
MERK INVESTMENTS LLC, | ||
Sponsor of the VanEck Merk Gold Trust | ||
By: | /s/ Axel Merk | |
President | ||
(Principal Executive Officer) |
cc: | Axel Merk, Merk Investments LLC |
Daniel Lucas, Merk Investments LLC
Shoshannah Katz, K&L Gates LLP
Jason C. Dreibelbis, K&L Gates LLP