September 28, 2022
John Dana Brown
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | SPDR® Gold Trust |
Registration Statement on Form S-3
Filed September 20, 2022
File No. 333- 267520
Dear Mr. Brown,
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SPDR® Gold Trust hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement to become effective on October 4, 2022 at 4:00 p.m. Eastern time, or as soon thereafter as practicable.
Please feel free to contact Steven Glusband of Carter Ledyard & Milburn LLP at 212-238-8605 if you have any questions regarding this request.
| Sincerely, | ||
| SPDR® GOLD TRUST | ||
| By: World Gold Trust Services, LLC, its Sponsor | ||
| By: | /s/ Joseph R. Cavatoni | |
| Name: Joseph R. Cavatoni | ||
| Title: Principal Executive Officer and | ||
| Principal Financial and Accounting Officer | ||
