Correspondence 0001193125-24-158858 from Goldman Sachs Real Estate Diversified Income Fund (CIK 0001796242)
Goldman Sachs Real Estate Diversified Income Fund (CIK 0001796242)
Date: June 11, 2024 · CIK: 0001796242 · Accession: 0001193125-24-158858
AI Filing Summary & Sentiment
File numbers found in text: 811-23499
Letter
VIA EDGAR Division of Investment Management, Disclosure Review and Accounting 100 F Street, N.E. Washington, DC 20549 Re: Goldman Sachs Real Estate Diversified Income Fund (811-23499) (the “Registrant”) — Review of Annual Report Disclosures
Dear Mr. Eskildsen:
This letter responds to comments you provided telephonically to Alexander C. Karampatsos and Antonio G. Fraone of Dechert LLP on Wednesday, May 15, 2024, with respect to your review pursuant to the Sarbanes-Oxley Act of 2002 of the annual report filed on Form N-CSR for the Registrant, relating to the fiscal year ended September 30, 2023. We have reproduced your comments below, followed by our responses.
1. Comment: Within the “Portfolio Management Discussion and Analysis” section of the Registrant’s annual shareholder report for the fiscal year ending September 30, 2023, the discussion regarding distributions made during the reporting period notes certain dividends declared for each of the Registrant’s share classes. Given that a large portion of these distributions are a return of capital, the Registrant should not refer to these distributions as “dividends” going forward.
Response: The Registrant will incorporate this comment in future filings.
2. Comment: In connection with the Registrant’s Financial Highlights, please revise the display of the ratio information so that Form N-2 required ratio information is displayed above the non-required ratio information.
Response: The Registrant will incorporate this comment in future filings.
* * *
Please do not hesitate to contact Alexander C. Karampatsos (202.261.3402) or Antonio G. Fraone (617.728.7141) of Dechert LLP with any questions or comments concerning this correspondence.
Very truly yours,
/s/
Joseph F. DiMaria
Show Raw Text
CORRESP 1 filename1.htm GS Real Estate Diversified Income Fund June 11, 2024 VIA EDGAR Chad D. Eskildsen U.S. Securities and Exchange Commission Division of Investment Management, Disclosure Review and Accounting 100 F Street, N.E. Washington, DC 20549 Re: Goldman Sachs Real Estate Diversified Income Fund (811-23499) (the “Registrant”) — Review of Annual Report Disclosures Dear Mr. Eskildsen: This letter responds to comments you provided telephonically to Alexander C. Karampatsos and Antonio G. Fraone of Dechert LLP on Wednesday, May 15, 2024, with respect to your review pursuant to the Sarbanes-Oxley Act of 2002 of the annual report filed on Form N-CSR for the Registrant, relating to the fiscal year ended September 30, 2023. We have reproduced your comments below, followed by our responses. 1. Comment: Within the “Portfolio Management Discussion and Analysis” section of the Registrant’s annual shareholder report for the fiscal year ending September 30, 2023, the discussion regarding distributions made during the reporting period notes certain dividends declared for each of the Registrant’s share classes. Given that a large portion of these distributions are a return of capital, the Registrant should not refer to these distributions as “dividends” going forward. Response: The Registrant will incorporate this comment in future filings. 2. Comment: In connection with the Registrant’s Financial Highlights, please revise the display of the ratio information so that Form N-2 required ratio information is displayed above the non-required ratio information. Response: The Registrant will incorporate this comment in future filings. * * * Please do not hesitate to contact Alexander C. Karampatsos (202.261.3402) or Antonio G. Fraone (617.728.7141) of Dechert LLP with any questions or comments concerning this correspondence. Very truly yours, /s/ Joseph F. DiMaria Joseph F. DiMaria Treasurer, Principal Accounting Officer, and Principal Financial Officer Goldman Sachs Real Estate Diversified Income Fund cc: Robert Griffith, Goldman Sachs Asset Management Peter W. Fortner, Goldman Sachs Asset Management Brenden P. Carroll, Dechert LLP Alexander C. Karampatsos, Dechert LLP Antonio G. Fraone, Dechert LLP