0001193125-21-087154.txt : 20210419 0001193125-21-087154.hdr.sgml : 20210419 20210319125200 ACCESSION NUMBER: 0001193125-21-087154 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210319 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOLDMAN SACHS GROUP INC CENTRAL INDEX KEY: 0000886982 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 134019460 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 BUSINESS PHONE: 212-902-1000 MAIL ADDRESS: STREET 1: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 FORMER COMPANY: FORMER CONFORMED NAME: GOLDMAN SACHS GROUP INC/ DATE OF NAME CHANGE: 20010104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOLDMAN SACHS CAPITAL II CENTRAL INDEX KEY: 0001277127 IRS NUMBER: 206109972 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O GOLDMAN SACHS GROUP INC STREET 2: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 BUSINESS PHONE: 2129021000 MAIL ADDRESS: STREET 1: C/O GOLDMAN SACHS GROUP INC STREET 2: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 FORMER COMPANY: FORMER CONFORMED NAME: GOLDMAN SACHS CAPITAL IV DATE OF NAME CHANGE: 20040121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goldman Sachs Capital VII CENTRAL INDEX KEY: 0001711023 IRS NUMBER: 826291478 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O THE GOLDMAN SACHS GROUP, INC. STREET 2: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 BUSINESS PHONE: 212-902-1000 MAIL ADDRESS: STREET 1: C/O THE GOLDMAN SACHS GROUP, INC. STREET 2: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goldman Sachs Capital III CENTRAL INDEX KEY: 0001318844 IRS NUMBER: 342036412 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O THE GOLDMAN SACHS GROUP, INC. STREET 2: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 BUSINESS PHONE: 212-902-1000 MAIL ADDRESS: STREET 1: C/O THE GOLDMAN SACHS GROUP, INC. STREET 2: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 FORMER COMPANY: FORMER CONFORMED NAME: Goldman Sachs Capital V DATE OF NAME CHANGE: 20050224 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GS Finance Corp. CENTRAL INDEX KEY: 0001419828 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 260785112 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O THE GOLDMAN SACHS GROUP, INC. STREET 2: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 BUSINESS PHONE: 212-902-1000 MAIL ADDRESS: STREET 1: C/O THE GOLDMAN SACHS GROUP, INC. STREET 2: 200 WEST STREET CITY: NEW YORK STATE: NY ZIP: 10282 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOLDMAN SACHS CAPITAL I CENTRAL INDEX KEY: 0001277121 IRS NUMBER: 206109925 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: GOLDMAN SACHS GROUP INC STREET 2: 85 BROAD STREET CITY: NEW YORK STATE: NY ZIP: 10004 BUSINESS PHONE: 2129021000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goldman Sachs Capital VI CENTRAL INDEX KEY: 0001318841 IRS NUMBER: 342036414 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O THE GOLDMAN SACHS GROUP, INC. STREET 2: 85 BROAD STREET CITY: NEW YORK STATE: NY ZIP: 10004 BUSINESS PHONE: 212-902-1000 MAIL ADDRESS: STREET 1: C/O THE GOLDMAN SACHS GROUP, INC. STREET 2: 85 BROAD STREET CITY: NEW YORK STATE: NY ZIP: 10004 CORRESP 1 filename1.htm CORRESP

The Goldman Sachs Group, Inc.

200 West Street

New York, New York 10282

Goldman Sachs Capital I

Goldman Sachs Capital II

Goldman Sachs Capital III

Goldman Sachs Capital VI

Goldman Sachs Capital VII

GS Finance Corp.

200 West Street

New York, New York 10282

March 19, 2021

VIA EDGAR

 

  Re:   The Goldman Sachs Group, Inc.
   

Goldman Sachs Capital I, Goldman Sachs Capital II, Goldman Sachs Capital III,

Goldman Sachs Capital VI, Goldman Sachs Capital VII, GS Finance Corp.

    Registration Statements on Form S-3
    File No. 333-253421

Ms. Tetyana Aldave

Attorney-Advisor

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Dear Ms. Aldave,

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3, as amended (File No. 333-253421), of The Goldman Sachs Group, Inc., Goldman Sachs Capital I, Goldman Sachs Capital II, Goldman Sachs Capital III, Goldman Sachs Capital VI, Goldman Sachs Capital VII and GS Finance Corp. (the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on March 22, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Sullivan & Cromwell LLP, by calling Catherine Clarkin at (917) 612-0339.

The Goldman Sachs Group, Inc. acknowledges the following:

 

  •  

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filings effective, it does not foreclose the Commission from taking any action with respect to the filings;

 

  •  

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filings effective, does not relieve The Goldman Sachs Group, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filings; and

 

  •  

The Goldman Sachs Group, Inc. may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

 

  Very truly yours,
Thank you for your assistance in this matter.    
  By:  

/s/ Matthew E. Tropp

    Name:   Matthew E. Tropp
    Title:   Assistant Secretary
  The Goldman Sachs Group, Inc.