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SEC Company Response from GOLDMAN SACHS VARIABLE INSURANCE TRUST (CIK 0001046292) — Oct 27, 2005

GOLDMAN SACHS VARIABLE INSURANCE TRUST (CIK 0001046292)
Date: Oct. 27, 2005 · CIK: 0001046292 · Accession: 0000950123-05-012696

AI Filing Summary & Sentiment

File numbers found in text: 333-35883, 811-08361

Date
October 27, 2005
Author
Secretary
Form
CORRESP
Company
GOLDMAN SACHS VARIABLE INSURANCE TRUST (CIK 0001046292)

Letter

Re:

October 27, 2005

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Judiciary Plaza

100 F Street, N.E.

Washington, DC 20549

Attn: Alison White

Goldman Sachs Variable Insurance Trust (the “Registrant”)

Post-Effective Amendment No. 13

Request for Acceleration

Registration Nos. 333-35883/811-08361

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, we hereby request that the effective date of Post-Effective Amendment No. 13 to the Registrant’s Registration Statement on Form N-1A be accelerated to October 27, 2005 or as soon thereafter as practicable.

Very truly yours,
GOLDMAN SACHS VARIABLE

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CORRESP
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CORRESP

October
27, 2005

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Judiciary Plaza

100 F Street, N.E.

Washington, DC 20549

Attn: Alison White

    Re:

    Goldman Sachs Variable Insurance Trust (the “Registrant”)

    Post-Effective Amendment No. 13

    Request for Acceleration

    Registration Nos. 333-35883/811-08361

Ladies and Gentlemen:

     Pursuant to Rule 461 of the Securities Act of 1933, we hereby request that the effective date
of Post-Effective Amendment No. 13 to the Registrant’s Registration Statement on Form N-1A be
accelerated to October 27, 2005 or as soon thereafter as practicable.

    Very truly yours,

GOLDMAN SACHS VARIABLE

INSURANCE TRUST

    By:
    /s/ Howard B. Surloff

    Name:
    Howard B. Surloff

    Title:
    Secretary

    GOLDMAN, SACHS & CO.

    By:
    /s/ Howard B. Surloff

    Name:
    Howard B. Surloff

    Title:
    Managing Director