Goldman Sachs Physical Gold ETF
c/o Goldman Sachs Asset Management, L.P.
200 West Street
New York, NY 10282
January 6, 2021
VIA EDGAR
Sonia Bednarowski, Esq.
Justin Dobbie, Esq.
Office of Finance
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Request for Acceleration of Effectiveness |
Goldman Sachs Physical Gold ETF |
Registration Statement on Form S-3 |
File No. 333-251769
Dear Ms. Bednarowski and Mr. Dobbie:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Goldman Sachs Physical Gold ETF (the “Trust”) hereby requests that the effectiveness for the above-captioned Registration Statement on Form S-3 filed under the Securities Act be accelerated to 12:00 p.m., New York City time, on January 8, 2021, or as soon thereafter as practicable. The Trust hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended.
Should you have any questions or require any additional information with respect to this filing, please contact Clifford R. Cone at (212) 878-3180 or Jason D. Myers at (212) 878-8324.
Sincerely, | ||
Goldman Sachs Asset Management, L.P. | ||
Sponsor of Goldman Sachs Physical Gold ETF | ||
By: | /s/ Michael Crinieri | |
Michael Crinieri | ||
Global Head of Exchange Traded Funds |
cc: | Caroline L. Kraus, Goldman Sachs Asset Management, L.P. |
Joseph McClain, Goldman Sachs Asset Management, L.P.
Clifford R. Cone, Clifford Chance US LLP
Jason D. Myers, Clifford Chance US LLP