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U.S. Securities and Exchange Commission

Securities Exchange Act of 1934
Rules 13a-14(a) and 15d-14(a)

November 14, 2006

Response of the Office of Chief Counsel
Division of Corporation Finance

Re:

iShares GSCI Commodity-Indexed Trust and iShares GSCI
Commodity-Indexed Investing Pool LLC
Incoming letter dated November 14, 2006

Based on the facts presented in your letter, the Division will not recommend enforcement action to the Commission if iShares GSCI Commodity-Indexed Trust and iShares GSCI Commodity-Indexed Investing Pool LLC comply with the certification requirements of Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as applicable, by providing certifications in the exact form of the certification provided in your letter.

This position is based on the representations made to the Division in your letter. Any different facts or conditions might require the Division to reach a different conclusion. Further, this response expresses the Division's position on enforcement action only and does not express any legal conclusion on the question presented.

Sincerely,

Mark F. Vilardo
Special Counsel


Incoming Letter:

The Incoming Letter is in Acrobat format.


http://www.sec.gov/divisions/corpfin/cf-noaction/isharesgsci111406.htm


Modified: 12/14/2006