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                             June 22, 2021

       Paul Lohrey
       Chief Executive Officer
       iShares Gold Trust Micro
       400 Howard Street
       San Francisco, CA 94105

                                                        Re: iShares Gold Trust
Micro
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed June 21, 2021
                                                            File No. 333-253614

       Dear Mr. Lohrey:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 2 to Registration Statement on Form S-1

       Business of the Trust
       Impact of Trust Expenses of the Trust's Net Asset Value, page 26

   1.                                                   We note the disclosure
that the Sponsor's Fee is accrued daily at an annualized rate equal
                                                        to .15% of the net
asset value of the Trust and that the Sponsor may waive a portion of the
                                                        fee. We further note
the Sponsor has voluntarily agreed to waive a portion of the fee so
                                                        that the Sponsor's fee
after the waiver will not exceed .07% through June 30, 2024. Please
                                                        clarify if the Sponsor
can raise the fee back to .15% prior to that date. Please also add
                                                        columns to the table on
page 26 to show the calculation of NAV based upon the 0.07% fee
                                                        that is anticipated to
be in effect until through June 30, 2024.
 Paul Lohrey
FirstName  LastNamePaul
iShares Gold Trust Micro Lohrey
Comapany
June       NameiShares Gold Trust Micro
     22, 2021
June 22,
Page 2 2021 Page 2
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Michael Volley at 202-551-3437 or Hugh West, Accounting
Branch
Chief, at 202-551-3872 if you have questions regarding comments on the
financial statements
and related matters. Please contact Sonia Bednarowski at 202-551-3666 or Susan
Block at 202-
551-3210 with any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance