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- S-3ASR Automatic shelf registration
- 1.1 Form of Amended and Restated Distribution Agreement - Series B
- 1.2 Form of Amended and Restated Distribution Agreement - Series D
- 1.3 Form of Amended and Restated Distribution Agreement - Series N
- 1.5 Form of Underwriting Agreement - 1999 Indenture
- 1.6 Form of Underwriting Agreement - 2008 Indenture
- 1.7 Form of Underwriting Agreement for Subordinated Debt Securities
- 1.11 Form of Underwriting Agreement for Preferred Stock and Depositary Shares
- 1.13 Form of Amended and Restated Distribution Agreement - Series a
- 1.14 Form of Amended and Restated Distribution Agreement - Series E
- 4.21 Certificate of Trust of GS Cap VII
- 4.22 Form of Amended and Restated Trust Agreement-gs Cap VII
- 4.23 Trust Agreement of GS Cap VII
- 4.24 Form of Agmt As to Expenses and Liabilities - GS Cap VII
- 4.25 Form of Guarantee Agreement - GS Cap VII
- 4.36 Form of Floating Rate Senior Debt - 2008 Indenture
- 4.38 Form of Fixed Rate Senior Debt - 2008 Indenture
- 4.39 Form of Fixed/floating Rate Senior Debt - 2008 Indenture
- 4.40 Form of Subordinated Debt
- 4.43 Form of Floating Rate Medium -Term Note, Series N
- 4.46 Form of Fixed Rate Medium-term Note, Series N
- 4.56 Specimen Master Medium-term Note, Series N
- 4.72 Form of Floating Rate Medium -Term Note, Series E
- 4.74 Form of Fixed Rate Medium-term Note, Series E
- 4.77 Specimen Master Medium-term Note, Series E
- 4.89 Tenth Supplemental Indenture to Sub Debt Indenture
- 5.1 Opinion of Richards, Layton & Finger, P. A.
- 5.2 Opinion of Sullivan & Cromwell LLP - Omnibus
- 5.3 Opinion of Sullivan & Cromwell LLP - Guarantees of Specified CDS
- 5.4 Opinion of Sullivan & Cromwell LLP - Guarantees of Notes and Deposit Notes
- 5.5 Opinion of Sidley Austin LLP - GSG
- 5.6 Opinion of Sidley Austin LLP - GSFC
- 8.1 Tax Opinion of Sullivan & Cromwell LLP
- 8.2 Tax Opinion of Sidley Austin LLP - GSG
- 8.3 Tax Opinion of Sidley Austin LLP - GSFC
- 15.1 Letter Re Unaudited Interim Financial Information
- 23.1 Consent of Independent Registered Public Accounting Firm
- 25.1 Statement of Eligibility - GSG 1999 Indenture
- 25.2 Statement of Eligibility - GSG 2008 Indenture
- 25.3 Statement of Eligibility - GSG Sub Indenture
- 25.4 Statement of Eligibility - GSG Warrant Indenture
- 25.5 Statement of Eligibility - GS Cap I Trust Agreement
- 25.6 Statement of Eligibility - GS Cap II Trust Agreement
- 25.7 Statement of Eligibility - GS Cap III Trust Agreement
- 25.8 Statement of Eligibility - GS Cap VI Trust Agreement
- 25.9 Statement of Eligibility - GS Cap VII Trust Agreement
- 25.10 Statement of Eligibility - GS Cap I Guarantee
- 25.11 Statement of Eligibility - GS Cap II Guarantee
- 25.12 Statement of Eligibility - GS Cap III Guarantee
- 25.13 Statement of Eligibility - GS Cap VI Guarantee
- 25.14 Statement of Eligibility - GS Cap VII Guarantee
- 25.15 Statement of Eligibility - GSFC 2007 Indenture
- 25.16 Statement of Eligibility - GSFC 2008 Indenture
SIDLEY AUSTIN LLP 787 SEVENTH AVENUE NEW YORK, NY 10019 +1 212 839 5300 +1 212 839 5599 FAX |
BEIJING BOSTON BRUSSELS CENTURY CITY CHICAGO DALLAS GENEVA | HONG KONG HOUSTON LONDON LOS ANGELES MUNICH NEW YORK PALO ALTO | SAN FRANCISCO SHANGHAI SINGAPORE SYDNEY TOKYO WASHINGTON, D.C.
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FOUNDED 1866 |
Exhibit 8.3
July 10, 2017
GS Finance Corp. c/o The Goldman Sachs Group, Inc. 200 West Street New York, New York 10282
The Goldman Sachs Group, Inc. 200 West Street New York, New York 10282 |
Ladies and Gentlemen:
As United States tax counsel to GS Finance Corp. (the “Company”) and The Goldman Sachs Group, Inc. (the “Guarantor”) in connection with the registration under the Securities Act of 1933, as amended (the “Act”), of the Company’s Debt Securities, Warrants and Units (collectively, the “Securities”) and the guarantee thereof by the Guarantor, pursuant to the Prospectus, dated the date hereof, of the Company and the Guarantor, which forms a part of the Registration Statement of the Company and the Guarantor to which this opinion is filed as an exhibit, we hereby confirm to you that the discussion set forth under the heading “United States Taxation” in the Prospectus is our opinion, subject to the qualifications and limitations set forth therein.
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to us under the heading “United States Taxation” in the Prospectus. In addition, if a prospectus supplement or pricing supplement relating to the offer and sale of any particular Security is prepared and filed by the Company and the Guarantor with the Securities and Exchange Commission on a future date and the prospectus supplement or pricing supplement contains our opinion and a reference to us, this consent shall apply to our opinion and the reference to us. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act.
Very truly yours, |
/s/ Sidley AustinLLP |
Sidley Austin (NY) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships.