| January 19, 2024 |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | GraniteShares Platinum Trust | ||
| Registration Statement on Form S-1 | |||
| (File No. 333-276531) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, GraniteShares Platinum 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 January 23, 2024 at noon ET, or as soon thereafter as practicable.
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| Sincerely, | ||
| GRANITESHARES PLATINUM TRUST | ||
| By: | GraniteShares LLC, its Sponsor | |
| By: | /s/ William Rhind | |
| Name: | William Rhind | |
| Title: | Chief Executive Officer and Chief Financial Officer | |