United States securities and exchange commission logo January 24, 2022 William Rhind Chief Executive Officer and Chief Financial Officer GraniteShares Gold Trust c/o GraniteShares LLC 205 Hudson Street, 7th floor New York, NY 10013 Re: GraniteShares Gold Trust Form 10-K for Fiscal Year Ended June 30, 2021 Filed on August 13, 2021 File No. 001-38195 Dear Mr. Rhind: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance