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BRENDEN P. CARROLL
brenden.carroll@dechert.com +1 202 261 3458 Direct +1 202 261 3027 Fax |
September 26, 2013
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Goldman Sachs Trust (File No. 811-05349) |
| Registration Statement on Form N-14 |
Ladies and Gentlemen:
Attached for filing via the EDGAR system is a registration statement on Form N-14 under the Securities Act of 1933, as amended (“1933 Act”), for Goldman Sachs Trust (“Registrant”). This Form N-14 is being filed in connection with the reorganization of the Goldman Sachs Credit Strategies Fund (“Acquired Fund”) with and into the Goldman Sachs Long Short Credit Strategies Fund (“Acquiring Fund”), a series of the Registrant, in exchange for shares of the Acquiring Fund and the assumption by the Acquiring Fund of all liabilities of the Acquired Fund.
No fees are required in connection with this filing. Should you have any questions please feel free to contact the undersigned at 202.261.3458.
Very truly yours,
/s/ Brenden P. Carroll
Brenden P. Carroll
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