iShares® Gold Trust Micro
c/o iShares® Delaware Trust Sponsor LLC
400 Howard Street
San Francisco, CA 94105
VIA EDGAR Ms. Jessica Livingston, Esq. Ms. Sandra Hunter Berkheimer, Esq. Office of Finance United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 | May 9, 2022 |
Re: | Request for Acceleration of Effectiveness File No. 333-262546 |
Dear Mses. Livingston and Berkheimer:
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 Post-Effective Amendment No. 1 to 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 May 11, 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.
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| Sincerely, |
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| iShares Delaware Trust Sponsor LLC Sponsor of iShares Gold Trust Micro |
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| By: /s/ Paul Lohrey | |||
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| Paul Lohrey |
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| Director, President and Chief Executive Officer | |||
cc: | Deepa Damre Smith, BlackRock, Inc. Nick Cordell, BlackRock, Inc. Clifford R. Cone, Clifford Chance US LLP Jason D. Myers, Clifford Chance US LLP Tae Ho Cho, Clifford Chance US LLP |
