| January 21, 2022 | William Rhind | |
| VIA EDGAR CORRESPONDANCE | CEO and CFO | |
| GraniteShares Gold Trust | ||
| +1 646 876 5049 | ||
| William.rhind@graniteshares.com |
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549
Att: Becky Chow, Staff Accountant, and John Spitz, Staff Accountant,
| Re: | GraniteShares Gold Trust |
| Form 10-K for Fiscal Year Ended June 30, 2021 | |
| Filed on August 13, 2021 | |
| File No. 001-38195 |
Dear Ms. Chow and Mr. Spitz,
We are writing in response to the Staff’s comments provided telephonically on January 19, 2022, with respect to your review of the GraniteShares Gold Trust’s 10-K for fiscal year ended June 30, 2021 (file No. 001-38195).
For ease of reference, the headings and numbers of responses set forth below correspond to the headings and numbers in the Staff’s comments, and we have set forth below, in italics, the text of the Staff’s comments prior to the response.
Form 10-K for Fiscal Year Ended June 30, 2021
Report of Independent Registered Public Accounting Firm, page F-2
| 1- | We note that your independent accountant’s report only opines on the financial statements as of and for the years ended June 30, 2021 and 2020, and refers to an other auditors report on the financial statements as of June 30, 2019. However, we note that the other auditors report is not included in your filing. Please amend your filing to include an audit report of your former independent registered public accounting firm to comply with the requirements of Rule 2-05 of Regulation S-X. |
Response
We acknowledge the Staff’s comment regarding the inclusion of the audit report of our former independent registered public accounting firm to comply with the requirements of Rule 2-05 of Regulation S-X.
In accordance with the Staff’s comments, we will file an amended form 10-K for Fiscal Year Ended June 30, 2021, which will include the audit report related to the 2019 financial statements.
Should you have any questions or comments concerning this response to your comment letter, please contact me at 646-876-5049.
| Sincerely, | |
| /s/ William Rhind | |
| William Rhind | |
| Chief Executive Officer and Chief Financial Officer | |
| GraniteShares Gold Trust |