GOLDMAN SACHS TRUST
NT-NSAR, 1995-06-29
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                           GOLDMAN, SACHS & CO.
                              85 BROAD STREET
                            NEW YORK, NY 10004
                              (212) 902-1000



June 29, 1995



Securities and Exchange Commission
Filing Desk
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549

     Re:  GOLDMAN SACHS TRUST (the "Registrant")
          INVESTMENT COMPANY ACT FILE NO. 811-5349

Gentlemen:

An extention of time to file the above-referenced registrant's
Semi-Annual Report for Registered Investment Companies on Form
N-SAR under the Investment Company Act of 1940, as amended, for
the semi-annual period ended April 30, 1995 is hereby requested.

Registrant requests this extention to allow sufficient time for
its auditors to provide internal control opinions with respect to
those series which ceased operations as noted below:

                                             DATE CEASED
     NAME OF SERIES           SERIES NO.     OPERATIONS
                                   
     GS Government Agency
      Portfolio (for Finan-
      cial Institutions)           5         April 27, 1995

     Goldman Sachs California
      Municipal Income Fund        10        April 3, 1995

     Goldman Sachs New York
      Municipal Income Fund        11        April 3, 1995

Thank you for your attention to this matter.

Respectfully submitted,

Barbara A. Mistaras

BARBARA A. MISTARAS
Administrative Assistant



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