EXHIBIT 15.1
July 31, 2015
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | The Goldman Sachs Group, Inc. |
Registration Statements onForm S-8 |
(No. 333-80839) |
(No. 333-42068) |
(No. 333-106430) |
(No. 333-120802) |
Registration Statements on FormS-3 |
(No. 333-198735) |
Commissioners:
We are aware that our report dated July 31, 2015 on our review of the condensed consolidated statement of financial condition of The Goldman Sachs Group, Inc. and subsidiaries (the “Company”) as of June 30, 2015, the related condensed consolidated statements of earnings for the three and six months ended June 30, 2015 and 2014, the condensed consolidated statements of comprehensive income for the three and six months ended June 30, 2015 and 2014, the condensed consolidated statement of changes in shareholders’ equity for the six months ended June 30, 2015, and the condensed consolidated statements of cash flows for the six months ended June 30, 2015 and 2014 included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2015 is incorporated by reference in the registration statements referred to above. Pursuant to Rule 436(c) under the Securities Act of 1933 (the “Act”), such report should not be considered a part of such registration statements, and is not a report within the meaning of Sections 7 and 11 of the Act.
Very truly yours,
/s/ PRICEWATERHOUSECOOPERS LLP
