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                         September 26, 2022

       Joseph R. Cavatoni
       Principal Executive Officer
       SPDR Gold Trust
       c/o World Gold Trust Services, LLC
       685 Third Avenue, 27th Floor
       New York, NY 10017

                                                        Re: SPDR Gold Trust
                                                            Registration
Statement on Form S-3
                                                            Filed September 20,
2022
                                                            File No. 333-267520

       Dear Mr. Cavatoni :

              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 John
Dana Brown at 202-551-3859 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Finance