Goldman, Sachs & Co.
85 Broad Street, 12th Fl.
New York, NY 10004
(212) 902-1000
October 8, 1997
VIA EDGAR
Securities and Exchange Commission
Filing Desk
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Goldman Sachs Trust (the "Registrant")
Securities Act File No. 33-17619
Investment Company Act File No. 811-5349
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Ladies and Gentlemen:
On behalf of the Registrant, pursuant to the Securities Act of
1933, as amended and Rule 497 (j) thereunder, the Registrant
certifies that the form of prospectuses and statements of addition-
al information does not differ from the form of the aforementioned
documents that was filed electronically in the Registrant's most
recent registration statement on October 1, 1997.
Sincerely,
Angelique Barrow
ANGELIQUE BARROW