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<SEC-DOCUMENT>0000930413-10-003699.txt : 20100820
<SEC-HEADER>0000930413-10-003699.hdr.sgml : 20100820
<ACCEPTANCE-DATETIME>20100629170951
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-10-003699
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100629

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ETFS Gold Trust
		CENTRAL INDEX KEY:			0001450923
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ETF SECURITIES USA LLC
		STREET 2:		555 CALIFORNIA STREET, SUITE 2900
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94104
		BUSINESS PHONE:		415-404-6332

	MAIL ADDRESS:	
		STREET 1:		ETF SECURITIES USA LLC
		STREET 2:		555 CALIFORNIA STREET, SUITE 2900
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94104
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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   <TITLE>c61853_corresp.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing</TITLE>
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<P align="left">&nbsp;</P>
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    <td width="80%">&nbsp;</td>
    <td width="20%" nowrap><FONT size=1 face="sans-serif">575 Madison Avenue </FONT><BR>
      <FONT size=1 face="sans-serif">New York, NY 10022-2585 </FONT><BR>
      <FONT size=1 face="sans-serif">212.940.8800 tel </FONT><BR>
      <FONT size=1 face="sans-serif">212.940.8776 fax</FONT><FONT size=1 face="sans-serif">&nbsp; </FONT><BR>
      <BR>
      <B><FONT size=1 face="sans-serif">G</FONT></B><B><FONT size=1 face="sans-serif">REGORY </FONT></B><B><FONT size=1 face="sans-serif">E</FONT></B><B><FONT size=1 face="sans-serif"> </FONT></B><B><FONT size=1 face="sans-serif">X</FONT></B><B><FONT size=1 face="sans-serif">ETHALIS</FONT></B><B><FONT size=1 face="sans-serif"> </FONT></B><BR>
      <FONT size=1 face="sans-serif">gregory.xethalis@kattenlaw.com</FONT><BR>
      <FONT size=1 face="sans-serif">212.940.8587 direct </FONT><BR>
      <FONT size=1 face="sans-serif">212.894.5578 fax </FONT></td>
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<P align="left">&nbsp;</P>
<P align="left">
<FONT face="serif">June 29, 2010</FONT><BR>
<BR>
<U><FONT face="serif">VIA EDGAR</FONT></U></P>
<P align="left">
<FONT face="serif">Securities and Exchange Commission</FONT><BR>
<FONT face="serif">Washington, D.C. 20549 </FONT></P>
<P align="center">
<B><I><FONT face="serif">ETFS Gold Trust<br>
</FONT></I></B>
<B><I><FONT face="serif">Post-Effective Amendment No. 2 to Registration on Form
S-1 <br>
Registration No.: 333-158221 </FONT></I></B></P>
<P align="left">
<FONT face="serif">Dear Ladies and Gentlemen:</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">On behalf of the ETFS Gold Trust (the &#147;</FONT><I><FONT face="serif">Trust</FONT></I><FONT face="serif">&#148;) sponsored by our client, ETF Securities USA LLC, we are filing this correspondence
in respect of the Trust's Post-Effective Amendment No. 2 (the &#147;Amendment&#148;) to the Trust&#146;s Registration Statement on Form S-1 (the &#147;Registration Statement&#148;) filed pursuant to the Securities Act of 1933 on June 22,
2010.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">With respect to the Staff&#146;s comments delivered telephonically by Ms. Tracey McNeil on June 24, 2010, our client has advised us that the Trust will make the requested disclosure in a final
prospectus to be filed under Rule 424(b)(3) that will incorporate by reference the Trust's Current Report on Form 8-K, filed on April 1, 2010. We intend to file such final prospectus promptly after the Registration Statement has been declared
effective by the Commission. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">Please do not hesitate to contact me at (212) 940-8587 or Peter Shea at (212) 940-6447 if you have any questions or comments with respect to the foregoing response or the Amendment. </FONT></P>
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    <td width="37%" nowrap><FONT face="serif">Very truly yours,</FONT></td>
  </tr>
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    <td>&nbsp;</td>
    <td nowrap>&nbsp;</td>
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    <td>&nbsp;</td>
    <td nowrap><FONT face="serif">/s/ Gregory E Xethalis</FONT><BR>
      <FONT face="serif">Gregory E. Xethalis </FONT></td>
  </tr>
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    <td>&nbsp;</td>
    <td nowrap>&nbsp;</td>
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<P align="left">&nbsp;</P>
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<FONT face="serif">Enclosures</FONT>&nbsp;  </TD>
  <TD align=left width=85% nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=2>&nbsp;  </TD>
</TR>
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<FONT face="serif">cc (w/enclosures):</FONT>&nbsp;  </TD>
  <TD align=left width=85% nowrap>
<FONT face="serif">Mr. H. Roger Schwall</FONT>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=15% nowrap>&nbsp;  </TD>
  <TD align=left width=85% nowrap>
<FONT face="serif">Ms. Tracey L. McNeil</FONT>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=15% nowrap>&nbsp;  </TD>
  <TD align=left width=85% nowrap>
<FONT face="serif">Mr. Graham Tuckwell</FONT>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=15% nowrap>&nbsp;  </TD>
  <TD align=left width=85% nowrap>
<FONT face="serif">Mr. Tom Quigley</FONT>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=15% nowrap>&nbsp;  </TD>
  <TD align=left width=85% nowrap>
<FONT face="serif">Mr. Peter Shea</FONT>&nbsp;  </TD>
</TR>
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