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			ETFS Gold Trust 8-K
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			<font style="display: inline;">UNITED STATES</font><br /><font style="display: inline;">SECURITIES AND EXCHANGE COMMISSION</font><br /><font style="display: inline;"></font><font style="display: inline;font-size:10pt;">Washington, D.C. 20549</font>
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			<font style="display: inline;">Form 8-K</font>
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			<font style="display: inline;font-size:11pt;">CURRENT REPORT</font><br /><font style="display: inline;font-size:12pt;"></font><font style="display: inline;font-size:12pt;">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</font>
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			<font style="display: inline;font-size:9pt;">Date of Report (Date of earliest event reported)</font><font style="display: inline;font-size:9pt;">:&nbsp; </font><font style="display: inline;font-size:9pt;">January 28</font><font style="display: inline;font-size:9pt;">, 201</font><font style="display: inline;font-size:9pt;">6</font>
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			<font style="display: inline;font-size:22pt;">ETFS GOLD TRUST</font><br /><font style="display: inline;font-size:22pt;"></font><font style="display: inline;font-size:8pt;">(Exact name of registrant as specified in its charter)</font>
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			<font style="display: inline;font-size:9pt;">Commission File Number </font><font style="display: inline;font-size:9pt;">:&nbsp; </font><font style="display: inline;font-size:9pt;">001-34441</font>
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						<font style="display: inline;font-weight:bold;">New York</font></p>
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						<font style="display: inline;font-weight:bold;">26-4587209</font></p>
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						<font style="display: inline;font-weight:bold;font-size:8pt;">(State or other jurisdiction of</font></p>
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						<font style="display: inline;font-weight:bold;font-size:8pt;">(IRS Employer</font></p>
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						<font style="display: inline;font-weight:bold;font-size:8pt;">incorporation)</font></p>
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						<font style="display: inline;font-weight:bold;font-size:8pt;">Identification No.)</font></p>
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			<font style="display: inline;font-size:10pt;">c/o ETFS Securities USA LLC</font>
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			<font style="display: inline;font-size:10pt;">48 Wall Street, 11</font><font style="display: inline;font-size:10pt;font-size:5pt;top:-4pt;position:relative;line-height:100%">th</font><font style="display: inline;font-size:10pt;"> Floor</font>
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			<font style="display: inline;font-size:10pt;">New York, New York 10005</font><br /><font style="display: inline;font-size:10pt;"></font><font style="display: inline;font-size:9pt;">(Address of principal executive offices, including zip code)</font>
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			<br /><font style="display: inline;font-size:9pt;"></font><font style="display: inline;font-size:9pt;">(Registrant&#x2019;s telephone number, including area code)</font><font style="display: inline;font-size:9pt;">: (212) 918-4954</font>
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			<font style="display: inline;font-size:9pt;">(Former name or former address, if changed since last report)</font>
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			<font style="display: inline;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</font>
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			<font style="display: inline;color:#000000;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p></td></tr></table></div>
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			<font style="display: inline;color:#000000;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p></td></tr></table></div>
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			<font style="display: inline;color:#000000;">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act ( 17 CFR 240.14d-2(b))</font></p></td></tr></table></div>
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			<font style="display: inline;color:#000000;">Pre-commencement communications pursuant to Rule 13c-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p></td></tr></table></div>
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			<font style="display: inline;">Item 4.01</font><font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;">Changes in Registrant&#x2019;s Certifying Accountant</font>
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			<font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;"></font><font style="display: inline;">Following its competitive review of independent registered public accounting firms, the </font><font style="display: inline;">audit c</font><font style="display: inline;">ommittee (the &#x201C;</font><font style="display: inline;font-weight:bold;">Audit Committee</font><font style="display: inline;">&#x201D;) of ETF Securities USA LLC (the &#x201C;</font><font style="display: inline;font-weight:bold;">Sponsor)</font><font style="display: inline;"> of ETFS Gold Trust</font><font style="display: inline;"> (the &#x201C;</font><font style="display: inline;font-weight:bold;">Registrant</font><font style="display: inline;">&#x201D;) on </font><font style="display: inline;">January 28</font><font style="display: inline;">, 201</font><font style="display: inline;">6</font><font style="display: inline;">, dismissed Deloitte &amp; Touche LLP (the &#x201C;</font><font style="display: inline;font-weight:bold;">Former Accountant</font><font style="display: inline;">&#x201D;) and engaged KPMG LLP (the &#x201C;</font><font style="display: inline;font-weight:bold;">Current Accountant</font><font style="display: inline;">&#x201D;) as the principal independent registered public acco</font><font style="display: inline;">unting firm to audit the Registrant</font><font style="display: inline;">&#x2019;s financial statements.</font>
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			<font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;"></font><font style="display: inline;">No report of the </font><font style="display: inline;">Former Accountant on the Registrant</font><font style="display: inline;">&#x2019;s financial statements for either of the past two years contained an adverse opinion or a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope, or accounting principles.</font>
		</p>
		<p style="margin:0pt 0pt 6pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;"></font><font style="display: inline;">During the Registrant</font><font style="display: inline;">&#x2019;s two most recent fiscal years and subsequent interim periods preceding the Former Accountant&#x2019;s dismissal, there was no disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with the Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement (if not resolved to the satisfaction of the Former Accountant) would have caused it to make reference to the subject matter of the disagreement in connection with its report.</font>
		</p>
		<p style="margin:0pt 0pt 6pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;"></font><font style="display: inline;">During the Registrant</font><font style="display: inline;">&#x2019;s two most recent fiscal years and subsequent interim periods preceding the Former Accountant&#x2019;s dismissal, there was no reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).</font>
		</p>
		<p style="margin:0pt 0pt 6pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;"></font><font style="display: inline;">The Sponsor</font><font style="display: inline;"> provided the Former Accountant with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the &#x201C;</font><font style="display: inline;font-weight:bold;">Commission</font><font style="display: inline;">&#x201D;) and requested the Former A</font><font style="display: inline;">ccountant to furnish the Sponsor</font><font style="display: inline;"> with a letter addressed to the Commission stating whether the Former Accountant agrees with th</font><font style="display: inline;">e statements made by the Sponsor</font><font style="display: inline;"> in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree</font><font style="display: inline;">.&nbsp; </font><font style="display: inline;">A copy of the Former Acco</font><font style="display: inline;">untant&#x2019;s letter dated </font><font style="display: inline;">January 28, 2016</font><font style="display: inline;"> is attached as Exhibit 16.1 to this Form 8-K.</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;;font-size: 10pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;"></font><font style="display: inline;">During the Registrant</font><font style="display: inline;">&#x2019;s two most recent fiscal years and subsequent interim periods preceding the Current Accountant&#x2019;s</font><font style="display: inline;"> engagement, neither the Sponsor</font><font style="display: inline;"> nor anyone on its behalf consulted the Current Accountant regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that </font><font style="display: inline;">migh</font><font style="display: inline;">t be rendered on the Registrant</font><font style="display: inline;">&#x2019;s financial statements or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).</font>
		</p>
		<p style="margin:0pt 0pt 6pt;font-weight:bold;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:28pt;"><font style="display: inline;">Item 9.01</font></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;">Financial Statements and Exhibits</font></font>
		</p>
		<p style="margin:0pt 0pt 6pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:14pt;"><font style="display: inline;">Exhibit 16.1</font></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;"></font><font style="display: inline;">Former Acc</font><font style="display: inline;">ountant&#x2019;s Letter dated </font><font style="display: inline;">January 28</font><font style="display: inline;">, 201</font><font style="display: inline;">6</font></font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			&nbsp;
		</p></div><div style="margin-left:36pt;margin-right:36pt;">
		<p style="margin:0pt 0pt 6pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">

		</p>
		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
		<p style="margin:0pt 0pt 6pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;;font-size: 10pt"><font style="text-indent:0pt;margin-left:0pt; padding-right:538pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="font-weight:bold;color:#808080;border-bottom-style:solid;border-bottom-width:2pt;height:100%;text-indent:0pt;"></font></font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-align:center;font-weight:bold;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;font-size:10pt;">SIGNATURES</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			&nbsp;
		</p></div><div style="margin-left:36pt;margin-right:36pt;">
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<div style="width:100%"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;margin-left:0pt;">
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;text-align:left;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;font-weight:bold;">ETFS GOLD TRUST</font></p>
					<p style="margin:0pt;text-align:left;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">By</font><font style="display: inline;">:</font><font style="display: inline;"> ETF Securities USA LLC,</font></p>
					<p style="margin:0pt;text-align:left;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">Sponsor of the ETFS Gold&nbsp;&nbsp;Trust</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:left;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						&nbsp;</p>
					<p style="margin:0pt;text-align:left;border-bottom:1pt solid #000000 ;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">By:</font><font style="display: inline;">&nbsp;</font><font style="display: inline;">/s/ </font><font style="display: inline;">Christopher Foulds</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 0pt 17.1pt;text-align:left;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">Christopher Foulds </font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 0pt 17.1pt;text-align:left;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">Chief Financial Officer </font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:275.40pt;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 0pt 17.1pt;text-align:left;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">and </font><font style="display: inline;">Treasurer (Principal Financial</font></p>
					<p style="margin:0pt 0pt 0pt 17.1pt;text-align:left;font-family:Times New Roman;text-justify:inter-ideograph;font-size: 10pt">
						<font style="display: inline;">Officer&nbsp;&nbsp;and Principal Accounting Officer)</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 12pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;">Date</font><font style="display: inline;">:&nbsp; </font><font style="display: inline;">January 28</font><font style="display: inline;">, 201</font><font style="display: inline;">6</font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">
			&nbsp;
		</p></div><div style="margin-left:36pt;margin-right:36pt;">
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;font-size: 10pt">

		</p>
		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:justify;text-justify:inter-ideograph;;font-size: 10pt"><font style="display: inline;">&nbsp;</font>
		</p>
		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr>
	</div></body>
</html>
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{"company-data": {"conformed-name": "ETFS Gold Trust", "cik": "0001450923", "assigned-sic": "6221", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-34441", "film-number": "161367299"}, "business-address": {"street1": "ETF SECURITIES USA LLC", "street2": "48 WALL STREET, 11TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10005", "phone": "212-918-4954"}, "mail-address": {"street1": "ETF SECURITIES USA LLC", "street2": "48 WALL STREET, 11TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10005"}}
ETFS Gold Trust 8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported)
:
January 28
, 201
6
ETFS GOLD TRUST
(Exact name of registrant as specified in its charter)
Commission File Number
:
001-34441
New York
26-4587209
(State or other jurisdiction of
(IRS Employer
incorporation)
Identification No.)
c/o ETFS Securities USA LLC
48 Wall Street, 11
th
Floor
New York, New York 10005
(Address of principal executive offices, including zip code)
(Registrant's telephone number, including area code)
: (212) 918-4954
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
¡
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¡
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¡
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act ( 17 CFR 240.14d-2(b))
¡
Pre-commencement communications pursuant to Rule 13c-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01
Changes in Registrant's Certifying Accountant
Following its competitive review of independent registered public accounting firms, the
audit c
ommittee (the "
Audit Committee
") of ETF Securities USA LLC (the "
Sponsor)
of ETFS Gold Trust
(the "
Registrant
") on
January 28
, 201
6
, dismissed Deloitte & Touche LLP (the "
Former Accountant
") and engaged KPMG LLP (the "
Current Accountant
") as the principal independent registered public acco
unting firm to audit the Registrant
's financial statements.
No report of the
Former Accountant on the Registrant
's financial statements for either of the past two years contained an adverse opinion or a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope, or accounting principles.
During the Registrant
's two most recent fiscal years and subsequent interim periods preceding the Former Accountant's dismissal, there was no disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with the Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement (if not resolved to the satisfaction of the Former Accountant) would have caused it to make reference to the subject matter of the disagreement in connection with its report.
During the Registrant
's two most recent fiscal years and subsequent interim periods preceding the Former Accountant's dismissal, there was no reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
The Sponsor
provided the Former Accountant with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the "
Commission
") and requested the Former A
ccountant to furnish the Sponsor
with a letter addressed to the Commission stating whether the Former Accountant agrees with th
e statements made by the Sponsor
in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree
.
A copy of the Former Acco
untant's letter dated
January 28, 2016
is attached as Exhibit 16.1 to this Form 8-K.
During the Registrant
's two most recent fiscal years and subsequent interim periods preceding the Current Accountant's
engagement, neither the Sponsor
nor anyone on its behalf consulted the Current Accountant regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that
migh
t be rendered on the Registrant
's financial statements or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01
Financial Statements and Exhibits
Exhibit 16.1
Former Acc
ountant's Letter dated
January 28
, 201
6
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
ETFS GOLD TRUST
By
:
ETF Securities USA LLC,
Sponsor of the ETFS Gold  Trust
By:
/s/
Christopher Foulds
Christopher Foulds
Chief Financial Officer
and
Treasurer (Principal Financial
Officer  and Principal Accounting Officer)
Date
:
January 28
, 201
6