# EDGAR Filing Document

**Accession Number:** 0001689873
**File Stem:** 0001493152-23-007128
**Filing Date:** 2023-3
**Character Count:** 14532
**Document Hash:** 4ad82dfe9ff850e7f92368bee14dadf6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-007128.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001493152-23-007128

**CONFORMED SUBMISSION TYPE**: N-CSRS

**PUBLIC DOCUMENT COUNT**: 78

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230309

**DATE AS OF CHANGE**: 20230309

**EFFECTIVENESS DATE**: 20230309

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GraniteShares ETF Trust
- **CENTRAL INDEX KEY:** 0001689873
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** N-CSRS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23214
- **FILM NUMBER:** 23719878

**BUSINESS ADDRESS:**
- **STREET 1:** 205 HUDSON STREET 7TH FLOOR,
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013
- **BUSINESS PHONE:** 9173380565

**MAIL ADDRESS:**
- **STREET 1:** 205 HUDSON STREET 7TH FLOOR,
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013

## Series and Classes Contracts Data

### GraniteShares Bloomberg Commodity Broad Strategy No K-1 ETF (Series ID: S000056279)

| Class ID   | Class Name                                                  | Ticker Symbol   |
|:---|:---|:---|
| C000177158 | GraniteShares Bloomberg Commodity Broad Strategy No K-1 ETF | COMB            |

### GraniteShares HIPS US High Income ETF (Series ID: S000059908)

| Class ID   | Class Name                            | Ticker Symbol   |
|:---|:---|:---|
| C000195944 | GraniteShares HIPS US High Income ETF |  |

### GraniteShares XOUT U.S. Large Cap ETF (Series ID: S000066595)

| Class ID   | Class Name                            | Ticker Symbol   |
|:---|:---|:---|
| C000214774 | GraniteShares XOUT U.S. Large Cap ETF |  |

### GraniteShares 1x Short TSLA Daily ETF (Series ID: S000076339)

| Class ID   | Class Name                            | Ticker Symbol   |
|:---|:---|:---|
| C000236085 | GraniteShares 1x Short TSLA Daily ETF | TSLI            |

### GraniteShares 1.5x Long META Daily ETF (Series ID: S000076340)

| Class ID   | Class Name                             | Ticker Symbol   |
|:---|:---|:---|
| C000236086 | GraniteShares 1.5x Long META Daily ETF | FBL             |

### GraniteShares 1.5x Long NVDA Daily ETF (Series ID: S000076344)

| Class ID   | Class Name                             | Ticker Symbol   |
|:---|:---|:---|
| C000236090 | GraniteShares 1.5x Long NVDA Daily ETF | NVDL            |

### GraniteShares 1.25x Long TSLA Daily ETF (Series ID: S000076347)

| Class ID   | Class Name                              | Ticker Symbol   |
|:---|:---|:---|
| C000236093 | GraniteShares 1.25x Long TSLA Daily ETF | TSL             |

### GraniteShares 1.75x Long BABA Daily ETF (Series ID: S000076352)

| Class ID   | Class Name                              | Ticker Symbol   |
|:---|:---|:---|
| C000236098 | GraniteShares 1.75x Long BABA Daily ETF | BABX            |

### GraniteShares 1.75x Long AAPL Daily ETF (Series ID: S000076355)

| Class ID   | Class Name                              | Ticker Symbol   |
|:---|:---|:---|
| C000236101 | GraniteShares 1.75x Long AAPL Daily ETF | AAPB            |

### GraniteShares 1.5x Long COIN Daily ETF (Series ID: S000076356)

| Class ID   | Class Name                             | Ticker Symbol   |
|:---|:---|:---|
| C000236102 | GraniteShares 1.5x Long COIN Daily ETF | CONL            |

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**<br> **Washington, D.C. 20549**

**FORM N-CSR**

**CERTIFIED SHAREHOLDER REPORT OF REGISTERED MANAGEMENT INVESTMENT COMPANIES**

Investment Company Act file number <u>811-23214</u>

**GraniteShares ETF Trust**<br>

(Exact name of registrant as specified in charter)

205 Hudson Street, 7th floor<br> New York, New York 10013

(Address of principal executive offices) (Zip code)

William Rhind

GraniteShares ETF Trust

205 Hudson Street, 7th floor<br> New York, New York 10013

(Name and address of agent for service)

*Copy to:*

*Andrew J. Davalla, Esq.*

*Thompson Hine*

*41 South High Street, Suite 1700*

*Columbus, Ohio 43215-6101*

Registrant's telephone number, including area code: <u>1-800-422-3554</u>

Date of fiscal year end: <u>June 30</u>

Date of reporting period: <u>July 1, 2022- December 31, 2022</u>

**Item 1. Reports to Stockholders.**

The Report to Shareholders is attached herewith.

(a) ![](n-csr_001.jpg)

![](n-csr_002.jpg)

![](n-csr_003.jpg)

![](n-csr_004.jpg)

![](n-csr_005.jpg)

![](n-csr_006.jpg)

![](n-csr_007.jpg)

![](n-csr_008.jpg)

![](n-csr_009.jpg)

![](n-csr_010.jpg)

![](n-csr_011.jpg)

![](n-csr_012.jpg)

![](n-csr_013.jpg)

![](n-csr_014.jpg)

![](n-csr_015.jpg)

![](n-csr_016.jpg)

![](n-csr_017.jpg)

![](n-csr_018.jpg)

![](n-csr_019.jpg)

![](n-csr_020.jpg)

![](n-csr_021.jpg)

![](n-csr_022.jpg)

![](n-csr_023.jpg)

![](n-csr_024.jpg)

![](n-csr_025.jpg)

![](n-csr_026.jpg)

![](n-csr_027.jpg)

![](n-csr_028.jpg)

![](n-csr_029.jpg)

![](n-csr_030.jpg)

![](n-csr_031.jpg)

![](n-csr_032.jpg)

![](n-csr_033.jpg)

![](n-csr_035.jpg)

![](n-csr_035.jpg)

![](n-csr_034.jpg)

![](n-csr_036.jpg)

![](n-csr_037.jpg)

![](n-csr_038.jpg)

![](n-csr_039.jpg)

![](n-csr_040.jpg)

![](n-csr_041.jpg)

![](n-csr_042.jpg)

![](n-csr_043.jpg)

![](n-csr_044.jpg)

![](n-csr_045.jpg)

![](n-csr_046.jpg)

![](n-csr_047.jpg)

![](n-csr_048.jpg)

![](n-csr_049.jpg)

![](n-csr_050.jpg)

![](n-csr_051.jpg)

![](n-csr_052.jpg)

![](n-csr_053.jpg)

![](n-csr_054.jpg)

![](n-csr_055.jpg)

![](n-csr_056.jpg)

![](n-csr_057.jpg)

![](n-csr_058.jpg)

![](n-csr_059.jpg)

![](n-csr_060.jpg)

![](n-csr_061.jpg)

![](n-csr_062.jpg)

![](n-csr_063.jpg)

![](n-csr_064.jpg)

![](n-csr_065.jpg)

![](n-csr_066.jpg)

![](n-csr_067.jpg)

![](n-csr_068.jpg)

![](n-csr_069.jpg)

![](n-csr_070.jpg)

![](n-csr_071.jpg)

![](n-csr_072.jpg)

![](n-csr_073.jpg)

![](n-csr_074.jpg)

![](n-csr_075.jpg)

(b) Not
 Applicable.

**Item 2. Code of Ethics.**

Not applicable.

**Item 3. Audit Committee Financial Expert.**

Not applicable.

**Item 4. Principal Accountant Fees and Services.**

Not applicable.

**Item 5. Audit Committee of Listed Registrants.**

Not applicable.

**Item 6. Investments.**

(a) Schedule
 of Investments in securities of unaffiliated issuers as of the close of the reporting period
 is included as part of the report to shareholders filed under Item 1 of this form.

(b) Not
 applicable.

**Item 7. Disclosure of Proxy Voting Policies and Procedures for Closed-End Management Investment Companies.**

Not applicable.

**Item 8. Portfolio Managers of Closed-End Management Investment Companies.**

Not applicable.

**Item 9. Purchases of Equity Securities by Closed-End Management Investment Company and Affiliated Purchasers.**

Not applicable.

**Item 10. Submission of Matters to a Vote of Security Holders.**

There have been no material changes to the procedures by which the shareholders may recommend nominees to the registrant's Board of Trustees, where those changes were implemented after the registrant last provided disclosure in response to the requirements of Item 407(c)(2)(iv) of Regulation S-K (17 CFR 229.407) (as required by Item 22(b)(15) of Schedule 14A (17 CFR 240.14a-101)), or this Item.

**Item 11. Controls and Procedures.**

&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 registrant's principal executive and principal financial officers, or persons performing
 similar functions, have concluded that the registrant's disclosure controls and procedures
 (as defined in Rule 30a-3(c) under the Investment Company Act of 1940, as amended (the "1940
 Act") (17 CFR 270.30a-3(c))) are effective, as of a date within 90 days of the filing
 date of the report that includes the disclosure required by this paragraph, based on their
 evaluation of these controls and procedures required by Rule 30a-3(b) under the 1940 Act
 (17 CFR 270.30a-3(b)) and Rules 13a-15(b) or 15d-15(b) under the Securities Exchange Act
 of 1934, as amended (17 CFR 240.13a-15(b) or 240.15d-15(b)).

&nbsp;&nbsp;&nbsp;&nbsp;(b) There have been no changes in the registrant's internal
 controls over financial reporting that occurred during the registrant's last fiscal
 quarter that has materially affected, or are reasonably likely to materially affect, the
 registrant's internal control over financial reporting.

**Item 12. Disclosure of Securities Lending Activities for Closed-End Management Investment Companies.**

Not applicable.

**Item 13. Exhibits.**

---

| | |
|:---|:---|
| (a)(1) | Not applicable. |
| (a)(2) | [Certifications pursuant to Rule 30a-2(a) under the 1940 Act and Section 302 of the Sarbanes-Oxley Act of 2002 are attached hereto.](exa2.htm) |
| (a)(3) | Not applicable. |
| (a)(4) | Not applicable. |

---

&nbsp;&nbsp;&nbsp;&nbsp;(b) [Certifications pursuant to Rule 30a-2(b) under the 1940 Act and Section 906 of the Sarbanes-Oxley Act of 2002 are attached hereto.](exb.htm)

**SIGNATURES**<br>

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

(Registrant) <u>GraniteShares ETF Trust</u> 

---

| | |
|:---|:---|
| By (Signature and Title) | */s/ William Rhind* |
|  | William Rhind, Trustee, President and Chief Financial Officer |
|  | (principal executive officer and principal financial officer) |

---

Date <u>March 9, 2023</u>

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

---

| | |
|:---|:---|
| By (Signature and Title) | */s/ William Rhind* |
|  | William Rhind, Trustee, President and Chief Financial Officer |
|  | (principal executive officer and principal financial officer) |

---

Date <u>March 9, 2023</u>

## Ex-1

**Exhibit (a)(2)**

**Certification Pursuant to Rule 30a-2(a) under the 1940 Act and Section 302 of the Sarbanes-Oxley Act**

I, William Rhind, certify that:

1. I
 have reviewed this report on Form N-CSR of The GraniteShares ETF Trust;

2. Based
 on my knowledge, this report does not contain any untrue statement of a material fact or
 omit to state a material fact necessary to make the statements made, in light of the circumstances
 under which such statements were made, not misleading with respect to the period covered
 by this report;

3. Based
 on my knowledge, the financial statements, and other financial information included in this
 report, fairly present in all material respects the financial condition, results of operations,
 changes in net assets, and cash flows (if the financial statements are required to include
 a statement of cash flows) of the registrant as of, and for, the periods presented in this
 report;

4. The
 registrant's other certifying officer(s) and I are responsible for establishing and
 maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment
 Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d)
 under the Investment Company Act of 1940) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed
 such disclosure controls and procedures, or caused such disclosure controls and procedures
 to be designed under our supervision, to ensure that material information relating to the
 registrant, including its consolidated subsidiaries, is made known to us by others within
 those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Designed
 such internal control over financial reporting, or caused such internal control over financial
 reporting to be designed under our supervision, to provide reasonable assurance regarding
 the reliability of financial reporting and the preparation of financial statements for external
 purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated
 the effectiveness of the registrant's disclosure controls and procedures and presented
 in this report our conclusions about the effectiveness of the disclosure controls and procedures,
 as of a date within 90 days prior to the filing date of this report based on such evaluation;
 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed
 in this report any change in the registrant's internal control over financial reporting
 that occurred during the registrant's most recent fiscal quarter that has materially
 affected, or is reasonably likely to materially affect, the registrant's internal control
 over financial reporting; and

5. The
 registrant's other certifying officer(s) and I have disclosed to the registrant's
 auditors and the audit committee of the registrant's board of directors (or persons
 performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All
 significant deficiencies and material weaknesses in the design or operation of internal control
 over financial reporting which are reasonably likely to adversely affect the registrant's
 ability to record, process, summarize, and report financial information; and

(b) Any
 fraud, whether or not material, that involves management or other employees who have a significant
 role in the registrant's internal control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: | March 9, 2023 | */s/ William Rhind* |
|  |  | William Rhind, Trustee, President and Chief Financial Officer |
|  |  | (principal executive officer and principal financial officer) |

---

## Ex-2

**Exhibit (b)**

**Certification Pursuant to Rule 30a-2(b) under the 1940 Act and Section 906 of the Sarbanes-Oxley Act**

I, William Rhind, President and Chief Financial Officer of GraniteShares ETF Trust (the "Registrant"), certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The
 Form N-CSR of the Registrant (the "Report") fully complies with the requirements
 of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

2. The
 information contained in the Report fairly presents, in all material respects, the financial
 condition and results of operations of the Registrant.

---

| | | |
|:---|:---|:---|
| Date: | March 9, 2023 | */s/ William Rhind* |
|  |  | William Rhind, Trustee, President and Chief Financial Officer |
|  |  | (principal executive officer and principal financial officer) |

---