iShares® Gold Trust Micro
c/o iShares® Delaware Trust Sponsor LLC
400 Howard Street
San Francisco, CA 94105
February 9, 2022
VIA EDGAR
Mr. David Gessert, Esq.
Office of Real Estate and Commodities
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 File No. 333-262546 |
Dear Mr. Gessert:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), iShares Gold Trust Micro (the "Trust") hereby requests that the effectiveness for the above-captioned Registration Statement on Form S-1 (as amended through the date hereof) filed under the Securities Act be accelerated to 12:00 p.m., New York City time, on February 10, 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, | ||
iShares Delaware Trust Sponsor LLC Sponsor of iShares Gold Trust Micro | ||
| By: /s/ Paul Lohrey | ||
Paul Lohrey Director, President and Chief Executive Officer | ||
cc: | Deepa Damre Smith, BlackRock, Inc. Marisa Rolland, BlackRock, Inc. Clifford R. Cone, Clifford Chance US LLP Jason D. Myers, Clifford Chance US LLP |
