World Gold Trust
c/o WGC USA Asset Management Company, LLC
685 Third Avenue, 27th Floor
New York, NY 10017
February 1, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Commodities
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Erin Martin
| Re: | World Gold Trust |
Registration Statement on FormS-1 |
FileNo. 333-229381 |
Dear Ms. Martin:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we hereby request acceleration of the effective date of the Registration Statement on FormS-1 (FileNo. 333-229381) (the “Registration Statement”) of the World Gold Trust (the “Trust”). We respectfully request that the Registration Statement become effective as of 2:30 p.m., Eastern time, on February 1, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Morgan, Lewis & Bockius LLP, by calling David A. Sirignano at (202)739-5420.
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| Very truly yours, | ||
| WORLD GOLD TRUST | ||
By: WGC USA Asset Management Company, LLC, its Sponsor | ||
By: | /s/ Laura S. Melman | |
| Laura S. Melman | ||
| Chief Financial Officer and Treasurer | ||
| CC: | David A. Sirignano, Esq., Morgan, Lewis & Bockius LLP |
