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CHELSEA M. CHILDS
chelsea.childs@dechert.com +1 617 728 7128 Direct +1 617 275 8419 Fax |
August 18, 2015
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Goldman Sachs Trust |
| Preliminary Registration Statement on Form N-14 |
Ladies and Gentlemen:
Attached for filing via the EDGAR system is a preliminary Registration Statement on Form N-14 under the Securities Act of 1933, as amended (“1933 Act”), for Goldman Sachs Trust (“Registrant”). This preliminary N-14 is being filed in connection with the reorganization of the Goldman Sachs BRIC Fund (“Acquired Fund”), a series of the Registrant, with and into the Goldman Sachs Emerging Markets Equity Fund (“Surviving Fund”), another series of the Registrant, in exchange for shares of the Surviving Fund and the assumption by the Surviving Fund of substantially all of the liabilities of the Acquired Fund.
No fee is required in connection with this filing. Please direct any questions concerning the filing to the undersigned at 617.728.7128.
Sincerely,
/s/ Chelsea M. Childs
Chelsea M. Childs