United States securities and exchange commission logo





                          March 4, 2021

       Stephen M. Scherr
       Chief Financial Officer
       The Goldman Sachs Group, Inc.
       200 West Street
       New York, NY 10282

                                                        Re: The Goldman Sachs
Group, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed February 24,
2021
                                                            File No. 333-253421

       Dear Mr. Scherr:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Tonya K.
Aldave at (202) 551-3601 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Finance
       cc:                                              Catherine Clarkin, Esq.