<SEC-DOCUMENT>0001387131-22-010562.txt : 20221122
<SEC-HEADER>0001387131-22-010562.hdr.sgml : 20221122
<ACCEPTANCE-DATETIME>20221019142951
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001387131-22-010562
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			abrdn Gold ETF Trust
		CENTRAL INDEX KEY:			0001450923
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6221]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O ABERDEEN STANDARD INVESTMENTS
		STREET 2:		712 FIFTH AVENUE, 49TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-446-2020

	MAIL ADDRESS:	
		STREET 1:		C/O ABERDEEN STANDARD INVESTMENTS
		STREET 2:		712 FIFTH AVENUE, 49TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Aberdeen Standard Gold ETF Trust
		DATE OF NAME CHANGE:	20181001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ETFS Gold Trust
		DATE OF NAME CHANGE:	20081126
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="margin: 0">&#160;</p>

<!-- Field: Rule-Page --><div style="margin: 0; width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</div></div><!-- Field: /Rule-Page -->

<p style="margin: 0">&nbsp;</p>

<p style="margin: 0">&nbsp;</p>

<p style="margin: 0"></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>abrdn ETFs Sponsor LLC</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>1900 Market Street, Suite 200</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Philadelphia, PA 19103</b></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">October 19, 2022</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><b>VIA EDGAR</b></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, DC&nbsp;20549</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">Attn:&nbsp;&nbsp;Sonia Bednarowski</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 12pt Times New Roman, Times, Serif; width: 100%">
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  <td style="width: 7%">&nbsp;</td>
  <td style="width: 5%">Re:</td>
  <td style="white-space: nowrap; width: 20%">abrdn Gold ETF Trust</td>
    <td style="width: 68%">&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td>&nbsp;</td>
  <td style="white-space: nowrap">Registration Statement on Form S-3 (File No. 333-267881)</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td>&nbsp;</td>
  <td style="border-bottom: Black 1pt solid; white-space: nowrap">Request for Acceleration of Effectiveness</td>
    <td>&nbsp;</td></tr>
</table>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in"></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in"></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: 0.5in"><u></u></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 2.5in">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</p>

<p style="text-align: justify; font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In accordance with Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), abrdn Gold ETF Trust (the &ldquo;Trust&rdquo;)
respectfully requests that the effective date of the Registration Statement on Form S-3 (File No. 333-267881) (the &ldquo;Registration
Statement&rdquo;) of the Trust be accelerated so that the Registration Statement shall become effective at 4:00 p.m. Eastern time on October
21, 2022, or as soon thereafter as practicable.</p>

<p style="text-align: justify; font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</p>

<p style="text-align: justify; font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The undersigned, in making this request for acceleration,
hereby states that it is aware of its obligations under Rule 461 and the other applicable provisions of the Securities Act.</p>

<p style="text-align: justify; font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</p>

<p style="text-align: justify; font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Trust requests that notification of such effectiveness
be made by telephone call to Thomas C. Bogle of Dechert LLP, legal counsel to abrdn ETFs Sponsor LLC, at 202-261-3360.</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 128.8pt">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 12pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap">Very truly yours,</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap">abrdn ETFs Sponsor LLC</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td colspan="2" style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td style="width: 50%">&nbsp;</td>
  <td style="white-space: nowrap; width: 3%">By:</td>
  <td style="white-space: nowrap; border-bottom: Black 1pt solid; width: 25%">/s/ Andrea Melia</td>
    <td style="width: 22%">&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td style="white-space: nowrap">&nbsp;</td>
  <td style="white-space: nowrap">Andrea Melia</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&nbsp;</td>
  <td style="white-space: nowrap">&nbsp;</td>
  <td style="white-space: nowrap">Treasurer and Chief Financial Officer</td>
    <td>&nbsp;</td></tr>
</table>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in"></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in"></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 4in">&nbsp;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 4in">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4.25in">&nbsp;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4.25in"></p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4.25in">&nbsp;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&nbsp;</b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 4in">&nbsp;</p>



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