March 28, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | GraniteShares Gold Trust | |
| Registration Statement on Form S-3 | ||
| (File No. 333-230462) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, GraniteShares Gold Trust (the “Trust”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement to become effective on April 1, 2019 at 9:00 a.m. ET, or as soon thereafter as practicable.
[The remainder of this page has been intentionally left blank.]
| Sincerely, | ||
| GRANITESHARES GOLD TRUST | ||
| By: | GraniteShares LLC, its Sponsor | |
| By: | /s/ William Rhind | |
| Name: | William Rhind | |
| Title: | Chief Executive Officer and Chief Financial Officer | |
