0000919574-15-007400.txt : 20151116 0000919574-15-007400.hdr.sgml : 20151116 20151015114525 ACCESSION NUMBER: 0000919574-15-007400 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sprott Physical Gold Trust CENTRAL INDEX KEY: 0001477049 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STE. 2700, SOUTH TOWER, ROYAL BANK PLAZA STREET 2: 200 BAY STREET CITY: TORONTO STATE: A6 ZIP: M5J 2J1 BUSINESS PHONE: 416-362-7172 MAIL ADDRESS: STREET 1: STE. 2700, SOUTH TOWER, ROYAL BANK PLAZA STREET 2: 200 BAY STREET CITY: TORONTO STATE: A6 ZIP: M5J 2J1 CORRESP 1 filename1.htm
SPROTT PHYSICAL GOLD TRUST
 Royal Bank Plaza, South Tower
200 Bay Street
Suite 2700, PO Box 27
Toronto, Ontario, Canada M5J 2J1

October 15, 2015

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
 Washington, D.C. 20549
 
Re:
Sprott Physical Gold Trust
   
Form 40-F for the fiscal year ended December 31, 2014
   
Filed March 30, 2015
   
File No. 001-34638

Ladies and Gentlemen:

Sprott Physical Gold Trust (the "Trust") filed Form 40-F for the fiscal year ended December 31, 2014 (the "Filing") with the Securities and Exchange Commission (the "Commission") on March 30, 2015. By letter dated September 15, 2015 (the "Comment Letter"), the staff of the Commission (the "Staff") requested that the Trust provide a written statement, as follows, in responding to the Comment Letter. The Trust filed a response to the Comment Letter on September 28, 2015 (the "Response Letter").
In connection with its response set forth in the Response Letter, the Trust hereby acknowledges that:
· the Trust is responsible for the adequacy and accuracy of the disclosure in the Filing;
· Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Filing; and
· the Trust may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Yours faithfully,
Sprott Physical Gold Trust
By:            /s/ Steven Rostowsky        
Name:    Steven Rostowsky
Title:          Principal Financial Officer