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- S-3 Shelf registration
- 1.3 Form of Amended and Restated Distribution Agreement for Medium-term Notes
- 1.15 Form of Amended and Restated Distribution Agreement for Medium-term Notes
- 1.16 Form of Amended and Restated Distribution Agreement for Warrants
- 5.1 Opinion of Richards Layton & Finger P.a. Re Goldman Sachs Capital VI and VII
- 5.2 Opinion of Sullivan & Cromwell LLP Re Omnibus
- 5.3 Opinion of Sullivan & Cromwell LLP Re Guarantees of Specified CDS
- 5.4 Opinion of Sullivan & Cromwell LLP Re Guarantees of Notes and Deposit Notes
- 5.5 Opinion of Sidley Austin LLP Re Debt Securities of GS Group
- 5.6 Opinion of Sidley Austin LLP Re Debt Securities of GSFC
- 8.1 Tax Opinion of Sullivan & Cromwell LLP
- 8.2 Tax Opinion of Sidley Austin LLP
- 8.3 Tax Opinion of Sidley Austin LLP Re GSFC
- 15.1 Letter of Awareness of Independent Registered Public Accounting Firm.
- 23.1 Consent of Independent Registered Public Account Firm
- 24.1 Power of Attorney for the Goldman Sachs Group, Inc.
- 24.2 Power of Attorney for GS Finance Corp.
- 25.1 Statement of Eligibility - GSG 1999 Indenture
- 25.2 Statement of Eligibility - GSG 2008 Indenture
- 25.3 Statement of Eligibility - GSG 2004 Sub Debt Indenture
- 25.4 Statement of Eligibility - Warrant Indenture
- 25.5 Statement of Eligibility - GS Cap 1 Trust Agreement
- 25.6 Statement of Eligibility - GS Cap 1V Trust Agreement
- 25.7 Statement of Eligibility - GS Cap V Trust Agreement
- 25.8 Statement of Eligibility - GS Cap V1 Trust Agreement
- 25.9 Statement of Eligibility - GS Cap VI1 Trust Agreement
- 25.10 Statement of Eligibility - GS Cap 1 Guarantee
- 25.11 Statement of Eligibility - GS Cap 1I 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 VI1 Guarantee
- 25.15 Statement of Eligibility - GSFC 2007 Indenture
- 25.16 Statement of Eligibility - GSFC 2008 Indenture
- EX-FILING FEES Ex-filing Fees
- 13 Feb 23 424B2 Prospectus for primary offering
- 13 Feb 23 EFFECT Notice of effectiveness
- 9 Feb 23 S-3/A Shelf registration (amended)
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18 Jan 23 S-3 Shelf registration
EXHIBIT 15.1
January 18, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | The Goldman Sachs Group, Inc. |
Registration Statement on Form S-3
Commissioners:
We are aware that our report dated February 24, 2022 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in The Goldman Sachs Group, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2021 is incorporated by reference in this registration statement on Form S-3. We are also aware that our reports on our reviews of the unaudited consolidated financial statements of The Goldman Sachs Group, Inc. and its subsidiaries as of March 31, 2022, and for the three-month periods ended March 31, 2022 and 2021, as indicated in our report dated April 29, 2022, as of June 30, 2022, and for the three-month and six-month periods ended June 30, 2022 and 2021, as indicated by our report dated August 3, 2022, and as of September 30, 2022, and for the three-month and nine-month periods ended September 30, 2022 and 2021, as indicated by our report dated November 2, 2022 are incorporated by reference in this registration statement on Form S-3. Pursuant to Rule 436(c) under the Securities Act of 1933 (the Act), such reports should not be considered as parts of such registration statement, and are not reports within the meaning of Sections 7 and 11 of the Act.
Very truly yours,
/s/ PricewaterhouseCoopers LLP |