CORRESP 1 filename1.htm

Chicago

New York

Washington, DC

London

San Francisco

Los Angeles

Singapore

vedderprice.com

March 22, 2019

W. Thomas Conner

Shareholder

+1 202 312 3331

tconner@vedderprice.com

via EDGAR TRANSMISSION

U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re:	GraniteShares Gold Trust
	Registration Statement on Form S-3
	CIK No. 0001690437

To the Commission:

On behalf of GraniteShares Gold Trust (the “Trust”), we are transmitting electronically for filing the Trust’s Registration Statement on Form S-3.

If you have any questions or comments, please call the undersigned at (202) 312-3331 or John Sanders at (202) 312-3332.

Sincerely,

W. Thomas Conner

Shareholder