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BRENDEN P. CARROLL brenden.carroll@dechert.com +1 202 261 3458 Direct +1 202 261 3027 Fax | ||
July 26, 2013
VIA EDGAR
Filing Desk
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Goldman Sachs Trust |
File Nos. 033-17619 and 811-05349
Goldman Sachs Variable Insurance Trust
File Nos. 333-35883 and 811-08361
Goldman Sachs Credit Strategies Fund
File Nos. 333-163451 and 811-22280
(together, the “Trusts”)
Ladies and Gentlemen:
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, and Rule 14a-6(a) thereunder, attached for filing via the EDGAR system is a copy of the Trusts’ preliminary joint proxy statement and form of proxy in connection with the Trusts’ Special Meeting of Shareholders. No filing fee is required in connection with this filing.
If you have any questions regarding the foregoing, please do not hesitate to contact me at 202.261.3458.
Sincerely,
/s/ Brenden P. Carroll
Brenden P. Carroll