X0202 4 2007-12-19 0 0000886982 GOLDMAN SACHS GROUP INC/ GS 0001380945 GUPTA RAJAT K C/O GOLDMAN, SACHS & CO. 85 BROAD STREET NEW YORK, NY 10004 1 0 0 0 Restricted Stock Units 2007-12-19 4 A 0 3243 A Common Stock 3243 3526 D These Restricted Stock Units will convert into shares of the Issuer's Common Stock on the last business day in May in the year following the year of the retirement of the Reporting Person from the Issuer's Board of Directors. /s/ Roger S. Begelman, Attorney-in-fact 2007-12-21