GOLDMAN SACHS TRUST
NSAR-A, EX-99.77K, 2000-08-29
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August 29, 2000


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549


Dear Sir:

We have read and agree with the statements contained in Sub-Item 77k of Form
N-SAR of the Goldman Sachs Trust's Institutional Liquid Assets Portfolios,
Financial Square Funds, Asset Allocation Portfolios and Specialty Funds.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP



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