Goldman Sachs Credit Income Fund
200 West Street
New York, New York 10282
June 9, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Goldman Sachs Credit Income Fund |
Registration Statement on FormN-14
SEC FileNo. 333-235513
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended (the “1933 Act”), Goldman Sachs Credit Income Fund (the “Registrant”) respectfully requests withdrawal of the Registration Statement on FormN-14 (FileNo. 333-235513), together with all exhibits thereto, as filed with the Commission on December 16, 2019 (AccessionNo. 0001193125-19-314107), and amended byPre-Effective Amendment No. 1 filed on February 19, 2020 (AccessionNo. 0001193125-20-041995) (collectively, the“N-14”). TheN-14 related to the reorganization of the Resource Credit Income Fund with and into the Registrant.
The Registrant confirms that no securities have been sold in connection with the offering contemplated by theN-14.
The Registrant is requesting the withdrawal of theN-14 after further consideration and business reasons. The Registrant believes that withdrawal of theN-14 is consistent with the public interest and the protection of investors. The Registrant requests that, in accordance with the provisions of Rule 477(a) under the 1933 Act, the Commission accept this application for withdrawal of theN-14. This filing relates solely to theN-14, no information contained herein is intended to amend, supersede, or affect any other filings relating to the Registrant.
Should you have any questions or comments, please contact me at(212) 902-5734.
| Sincerely, |
/s/ Robert L. Griffith |
| Robert L. Griffith |
| Assistant Secretary |
