TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 15, 2022 Andrea Melia Chief Financial Officer and Treasurer Aberdeen Standard Platinum ETF Trust c/o Aberdeen Standard Investments ETFs Sponsor LLC 712 Fifth Avenue, 49th Floor New York , NY 10019 Re: Aberdeen Standard Platinum ETF Trust Form 10-K for the Fiscal Year Ending December 31, 2021 Filed March 1, 2022 File No. 001-34590 Dear Andrea Melia : We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-K for the Fiscal Year Ending December 31, 2021 Exhibits 31.1 and 32.1 1. We note that the Certifications included as Exhibits 31.1 and 32.1 were signed by your former Chief Executive Officer, Christopher Demetriou. Please amend your 2021 Form 10-K to include Certifications signed by your current Chief Executive Officer, Steven Dunn. In closing, 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. Andrea Melia Aberdeen Standard Platinum ETF Trust September 15, 2022 Page 2 You may contact Babette Cooper at 202-551-3396 or Robert Telewicz at 202-551-3438, with any questions. FirstName LastNameAndrea Melia Sincerely, Comapany NameAberdeen Standard Platinum ETF Trust Division of Corporation Finance September 15, 2022 Page 2 Office of Real Estate & Construction FirstName LastName