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STEPHANIE A. CAPISTRON
stephanie.capistron@dechert.com +1 617 728 7127 Direct +1 617 275 8364 Fax |
August 11, 2016
VIA EDGAR CORRESPONDENCE
Mr. Asen Parachkevov
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0504
| Re: | Goldman Sachs ETF Trust (the “Registrant”), |
| SEC File Nos. 333-200933 and 811-23013 |
Dear Mr. Parachkevov:
We are writing in response to comments provided telephonically on July 8, 2016, with respect to your review of Post-Effective Amendment No. 10 (“PEA No. 10”) to the Registrant’s registration statement filed with the Securities and Exchange Commission on May 25, 2016. PEA No. 10 was filed pursuant to Rule 485(a)(2) under the Securities Act of 1933, as amended, for the purpose of registering Shares of Goldman Sachs TreasuryAccess 0-1 Year ETF (formerly, Goldman Sachs Short Term U.S. Treasury ETF) (the “Fund”). As requested, we have reproduced one of your comments below, followed by the Registrant’s response. We note that the Registrant will file responses to the remaining comments in connection with the Fund’s 485(b) filing. Capitalized terms have the meanings attributed to such terms in the registration statement.
| Asen Parachkevov August 11, 2016 Page 2 |
Prospectus
Comment 1. Please provide the completed “Annual Fund Operating Expenses” table for the Fund in advance of the 485(b) filing.
Response 1. The Fund’s completed “Annual Fund Operating Expenses” table is attached hereto asExhibit A.
* * * * * * * * *
We believe that the foregoing has been responsive to the Staff’s comments. Please call the undersigned at (617) 728-7127 if you wish to discuss this correspondence further.
Sincerely,
/s/ Stephanie A. Capistron
Stephanie A. Capistron
| cc: | Andrew Murphy, Goldman, Sachs & Co. |
Joseph McClain, Goldman, Sachs & Co.
| Asen Parachkevov August 11, 2016 Page 3 |
Exhibit A
Shareholder Fees | None | |||
(fees paid directly from your investment) | ||||
Annual Fund Operating Expenses | ||||
(expenses that you pay each year as a percentage of the value of your investment) | ||||
Management Fee | 0.14 | % | ||
Distribution and/or Service (12b-1) Fee | 0.00 | % | ||
Other Expenses | 0.00 | % | ||
Total Annual Fund Operating Expenses | 0.14 | % |