World Currency Gold Trust
685 Third Avenue, 27th Floor
New York, New York 10017
January 24, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attention: | Ms. Kim McManus | |
| Mr. Rahul Patel | ||
| Re: | World Currency Gold Trust |
| Registration Statement on Form S-1 |
| File No. 333-206640 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, World Currency Gold Trust hereby requests acceleration of the effective date of the above-referenced Registration Statement to January 24, 2017 at 5:00 p.m. ET, or as soon thereafter as practicable.
Should you have any questions or require any additional information with respect to this filing, please contact Christopher D. Menconi at (202) 373-6173, by e-mail at christopher.menconi@morganlewis.com, or by facsimile at (202) 739-3001.
Thank you for your assistance and cooperation.
Sincerely,
| WORLD CURRENCY GOLD TRUST | ||
| By: | WGC USA Asset Management Company, LLC, its Sponsor | |
| By:/s/ Gregory S. Collett | ||
| Name: Gregory S. Collett | ||
| Title: Vice President | ||
| cc: | Christopher D. Menconi, Morgan, Lewis & Bockius LLP | |
