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                            April 29, 2022

       Paul Lohrey
       President and Chief Executive Office
       iShares Gold Trust Micro
       c/o iShares Delaware Trust Sponsor LLC
       400 Howard Street
       San Francisco, CA 94105

                                                        Re: iShares Gold Trust
Micro
                                                            Post Effective
Amendment on Form S-1
                                                            Filed April 1, 2022
                                                            File No. 333-262546

       Dear Mr. Lohrey:

            We have reviewed your correspondence submitted April 27, 2022 and
your post-effective
       amendment and have the following comment.

              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.

       Post Effective Amendment to Form S-1 filed April 1, 2022

       Risk Factors, page 9

   1.                                                   We note your response
to our comment latter dated April 6, 2022. Please revise the filing
                                                        to reflect your
response that you believe the removal of Russian new gold bars, accounting
                                                        for 9.5% of world
production in 2020 "will not have any material impact on the gold
                                                        market or on the
Trust." Also, please update your disclosure on pages 9 and 10 that
                                                        Russia's invasion of
Ukraine and related geopolitical events "could cause volatility in
                                                        precious metals prices
and have significant impact on Fund performance and the value of
                                                        an investment in the
Shares" to disclose whether since February 24, 2022 there has been
                                                        any such volatility or
increases in gold prices and whether these events have had a
                                                        material impact on
Trust performance or the value of an investment in the Shares. Please
                                                        make corresponding
disclosures in the Gold Industry section on page 17.
 Paul Lohrey
iShares Gold Trust Micro
April 29, 2022
Page 2

        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.

      You may contact Jessica Livingston at 202-551-3448 or Sandra Hunter
Berkheimer at
202-551-3758 if you have questions



                                                          Sincerely,
FirstName LastNamePaul Lohrey
                                                          Division of
Corporation Finance
Comapany NameiShares Gold Trust Micro
                                                          Office of Finance
April 29, 2022 Page 2
cc:       Clifford R. Cone
FirstName LastName