August 23, 2007
Jenn Do, Esq.
Terence O’Brien, Esq.
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
| Re: | Goldman Sachs Hedge Fund Partners, LLC
Form 10-K for the fiscal year ended December 31, 2006 Filed April 2, 2007
File No. 0-50723 |
Dear Ms. Do and Mr. O’Brien:
On behalf of Goldman Sachs Hedge Fund Partners, LLC (the “Company”), Goldman Sachs Hedge Fund Strategies, LLC, the Managing Member of the Company, hereby confirms that:
1) | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
2) | 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 |
3) | the Company 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. |
If you have any questions or comments, please feel free to call me at 212-357-2713.
Sincerely,
/s/ David S. Plutzer
David S. Plutzer
Vice President
cc: Jennifer Barbetta
Paul D. Tropp, Esq.