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| | Three Bryant Park 1095 Avenue of the Americas New York, NY 10036-6797 +1 212 698 3500 Main +1 212 698 3599 Fax www.dechert.com ALLISON M. FUMAI allison.fumai@dechert.com +1 212 698 3526 Direct +1 698 698 3599 Fax |
June 12, 2020
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Goldman Sachs MLP and Energy Renaissance Fund |
Preliminary Registration Statement on Form N-14
Ladies and Gentlemen:
Attached for filing via the EDGAR system is the preliminary Registration Statement on Form N-14 under the Securities Act of 1933, as amended, for the Goldman Sachs MLP and Energy Renaissance Fund (the “Registrant”). This preliminary Registration Statement is being filed in connection with the reorganization of the Goldman Sachs MLP Income Opportunities Fund, a Delaware statutory trust, with and into the Registrant, a Delaware statutory trust, in accordance with the terms and conditions of the Agreement and Plan of Reorganization described and included in the preliminary Registration Statement.
Please direct any questions concerning the filing to the undersigned at 212.698.3526.
Sincerely,
/s/ Allison M. Fumai
Allison M. Fumai
