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United States securities and exchange commission logo





                            January 19, 2021

       William Rhind
       Chief Executive Officer and Chief Financial Officer
       GraniteShares Platinum Trust
       205 Hudson Street     7th floor
       New York, NY 10013

                                                        Re: GraniteShares
Platinum Trust
                                                            Registration
Statement on Form S-1
                                                            Filed January 11,
2021
                                                            File No. 333-252016

       Dear Mr. Rhind:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Eric
Envall at (202) 551-3234 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Finance
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