Goldman Sachs Physical Gold ETF
c/o Goldman Sachs Asset Management, L.P.
200 West Street
New York, NY 10282
March 23, 2022
VIA EDGAR
David Lin, Esq. Office of Finance United States Securities and Exchange Commission Division of Corporation 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. 333-263454
Dear Mr. Lin:
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 March 25, 2022, 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. |
Melissa A. O’Neill, Goldman Sachs Asset Management, L.P.
Clifford R. Cone, Clifford Chance US LLP
Jason D. Myers, Clifford Chance US LLP