[LETTERHEADOF GOLDMAN SACHS ETF TRUST]
October 20, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549-4644
Re: | Goldman Sachs ETF Trust |
Request for Withdrawal of Post-Effective Amendments |
File Nos. 333-200933 and 811-23013 |
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, Goldman Sachs ETF Trust (the “Trust”) respectfully requests withdrawal of the following Post-Effective Amendments to the Trust’s Registration Statement on Form N-1A, as they relate to the Goldman Sachs High Sharpe Ratio ETF (the “Fund”):
Post-Effective Amendment Number | Date Filed | Submission Type | Accession Number | |||
3* | 2/8/2016 | 485APOS | 0001193125-16-453980 | |||
7* | 4/21/2016 | 485BXT | 0001193125-16-549834 | |||
9* | 5/19/2016 | 485BXT | 0001193125-16-595524 | |||
11* | 6/10/2016 | 485BXT | 0001193125-16-618679 | |||
13* | 6/20/2016 | 485BXT | 0001193125-16-626251 | |||
14* | 6/23/2016 | 485BXT | 0001193125-16-629683 |
* | Withdrawal of this Post-Effective Amendment is requested only with respect to Goldman Sachs High Sharpe Ratio ETF. This Post-Effective Amendment also relates to Goldman Sachs Hedge Fund VIP ETF (now, Goldman Sachs Hedge Industry VIP ETF), which had an effective registration statement as of July 21, 2016. |
15* | 6/28/2016 | 485BXT | 0001193125-16-634095 | |||
16* | 7/6/2016 | 485BXT | 0001193125-16-642189 | |||
18* | 7/18/2016 | 485BXT | 0001193125-16-650139 | |||
19 | 7/20/2016 | 485BXT | 0001193125-16-652298 | |||
27 | 8/18/2016 | 485BXT | 0001193125-16-684864 | |||
30 | 9/15/2016 | 485BXT | 0001193125-16-710705 | |||
32 | 10/13/2016 | 485BXT | 0001193125-16-737506 | |||
34 | 11/10/2016 | 485BXT | 0001193125-16-765533 | |||
36 | 12/8/2016 | 485BXT | 0001193125-16-788115 | |||
45 | 1/5/2017 | 485BXT | 0001193125-17-002544 | |||
46 | 2/2/2017 | 485BXT | 0001193125-17-028433 | |||
48 | 3/2/2017 | 485BXT | 0001193125-17-067010 | |||
53 | 3/30/2017 | 485BXT | 0001193125-17-103349 | |||
56 | 4/27/2017 | 485BXT | 0001193125-17-142193 | |||
58 | 5/25/2017 | 485BXT | 0001193125-17-183577 |
* | Withdrawal of this Post-Effective Amendment is requested only with respect to Goldman Sachs High Sharpe Ratio ETF. This Post-Effective Amendment also relates to Goldman Sachs Hedge Fund VIP ETF (now, Goldman Sachs Hedge Industry VIP ETF), which had an effective registration statement as of July 21, 2016. |
65 | 6/22/2017 | 485BXT | 0001193125-17-209963 | |||
74 | 7/20/2017 | 485BXT | 0001193125-17-231913 | |||
79 | 8/17/2017 | 485BXT | 0001193125-17-261102 | |||
84 | 9/14/2017 | 485BXT | 0001193125-17-284720 | |||
88 | 10/12/2017 | 485BXT | 0001193125-17-308682 |
These Post-Effective Amendments relate to the Fund, a new series of the Trust. No securities of the Fund were sold in connection with these Post-Effective Amendments, which have not become effective with respect to the Fund. The Trust has determined that it has no plans to proceed with the offering of the Fund at this time. Certain Post-Effective Amendments also relate to the Goldman Sachs Hedge Fund VIP ETF (now, Goldman Sachs Hedge Industry VIP ETF), which had an effective registration statement as of July 21, 2016. As noted above, withdrawal is not requested with respect to Goldman Sachs Hedge Industry VIP ETF.
Any questions or comments regarding this filing should be directed to our counsel, Allison M. Fumai of Dechert LLP, at 212.698.3526.
Sincerely, |
/s/ Caroline L. Kraus |
Caroline L. Kraus |
Secretary |