Via EDGAR
March 6, 2013
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attention: | Amy M. Starr |
| | Chief, Office of Capital Markets Trends |
| | Division of Corporation Finance |
| Re: | The Goldman Sachs Group, Inc. |
| | 424 Prospectuses relating to Registration Statement on Form S-3ASR |
| | Filed September 19, 2011 (“Form S-3”) |
| | File No. 333-176914 |
Dear Ms. Starr:
We are in receipt of the letter, dated February 21, 2013, from the staff of the Securities and Exchange Commission, regarding prospectuses under the above-referenced Form S-3ASR. This will confirm that with respect to our prospectus supplements relating to our structured notes offerings we will comply with your comments in such letter and that we will continue to comply with your comments in your prior letter dated April 12, 2012.
Please feel free to call me (212-902-3761) if you have any questions about the foregoing.
Sincerely,
/s/ Kenneth L. Josselyn
Kenneth L. Josselyn
Associate General Counsel
The Goldman Sachs Group, Inc.
