Goldman Sachs Variable Insurance Trust
71 South Wacker Drive
Chicago, Illinois 60606
June 17, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Goldman Sachs Variable Insurance Trust |
Goldman Sachs Buffered S&P 500 Fund – January, Goldman Sachs Buffered S&P 500 Fund – April, Goldman Sachs Buffered S&P 500 Fund – July, and Goldman Sachs Buffered S&P 500 Fund – October - Registration Statement on Form N-1A
SEC File No. 333-35883
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, Goldman Sachs Variable Insurance Trust (the “Registrant”) respectfully requests withdrawal of the following Post-Effective Amendments:
Post-Effective Amendment Number | Date Filed | Submission Type | Accession Number | |||
| 75 | 8/20/2021 | 485APOS | 0001193125-21-252629 | |||
| 76 | 11/02/2021 | 485BXT | 0001193125-21-316706 | |||
| 77 | 12/01/2021 | 485BXT | 0001193125-21-345420 | |||
| 78 | 12/16/2021 | 485BXT | 0001193125-21-359263 | |||
| 79 | 12/27/2021 | 485BXT | 0001193125-21-367067 | |||
| 80 | 1/06/2022 | 485BXT | 0001193125-22-003620 | |||
| 81 | 1/18/2022 | 485BXT | 0001193125-22-011372 | |||
| 82 | 1/24/2022 | 485BXT | 0001193125-22-016118 | |||
| 83 | 1/31/2022 | 485BXT | 0001193125-22-023428 | |||
| 84 | 2/07/2022 | 485BXT | 0001193125-22-029566 | |||
| 86 | 2/28/2022 | 485BXT | 0001193125-22-056976 | |||
| 87 | 3/29/2022 | 485BXT | 0001193125-22-087893 | |||
| 88 | 4/27/2022 | 485BXT | 0001193125-22-123295 | |||
| 90 | 5/26/2022 | 485BXT | 0001193125-22-160918 |
These Post-Effective Amendments relates to new series of the Registrant, Goldman Sachs Buffered S&P 500 Fund – January, Goldman Sachs Buffered S&P 500 Fund – April, Goldman Sachs Buffered S&P 500 Fund – July, and Goldman Sachs Buffered S&P 500 Fund – October. No securities have been sold in connection with these Post-Effective Amendments, which have not become effective. The Registrant has determined that it has no plans to proceed with the offering of these series at this time.
Any questions or comments regarding this filing should be directed to our counsel, Shayna Gilmore of Dechert LLP, at (202) 261-3362.
| Sincerely, |
/s/ Caroline L. Kraus |
| Caroline L. Kraus |
| Secretary |
