Exhibit 15.1

[Letterhead of PricewaterhouseCoopers LLP]

September 20, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated June 21, 2005 on our review of interim financial information of The Goldman Sachs Group, Inc. for the three and six-month periods ended May 27, 2005 and included in the Company’s quarterly report on Form 10-Q for the quarter ended May 27, 2005, and our report dated March 22, 2005 on our review of interim financial information of The Goldman Sachs Group, Inc. for the three-month period ended February 25, 2005 and included in the Company’s quarterly report on Form 10-Q for the quarter ended February 25, 2005, are incorporated by reference in its Registration Statement dated September 20, 2005.

Very truly yours,

/s/ PricewaterhouseCoopers LLP