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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Tactical Tilt Overlay Fund</name>
        <lei>N/A</lei>
        <title>Goldman Sachs Tactical Tilt Overlay Fund, Class R6</title>
        <cusip>38148U155</cusip>
        <identifiers>
          <isin value="US38148U1557"/>
        </identifiers>
        <balance>332664.44200000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3310011.20000000</valUSD>
        <pctVal>15.07400421617</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Investment company"/>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>3 Month Eurodollar</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="Inhouse Sedol" value="ABAB7B4"/>
          <other otherDesc="Option Ticker" value="EDM1C 98.250 Comdty"/>
        </identifiers>
        <balance>7.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>27475.00000000</valUSD>
        <pctVal>0.125122919777</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DIR</assetCat>
        <issuerConditional desc="Option" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="OPT">
            <counterparties>
              <counterpartyName>CME Clearing House</counterpartyName>
              <counterpartyLei>LCZ7XYGSLJUHFXXNXD88</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>N/A</issuerName>
                <issueTitle>3 Month Eurodollar</issueTitle>
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                  <ticker value="EDM1 Comdty"/>
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              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>250000.00000000</shareNo>
            <exercisePrice>98.25000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2021-06-14</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>19583.76000000</unrealizedAppr>
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        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>U.S. Treasury 10 Year Note</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="Inhouse Sedol" value="TYU0COM"/>
          <other otherDesc="Future Ticker" value="TYU0 Comdty"/>
        </identifiers>
        <balance>15.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>4019.12000000</valUSD>
        <pctVal>0.018303331367</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DIR</assetCat>
        <issuerConditional desc="Future" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <futrDeriv derivCat="FUT">
            <counterparties>
              <counterpartyName>CME Clearing House</counterpartyName>
              <counterpartyLei>LCZ7XYGSLJUHFXXNXD88</counterpartyLei>
            </counterparties>
            <payOffProf>Long</payOffProf>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>United States of America</issuerName>
                <issueTitle>U.S. Treasury 10 Year Note</issueTitle>
                <identifiers>
                  <cusip value="912828Y79"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <expDate>2020-09-21</expDate>
            <notionalAmt>2087109.38000000</notionalAmt>
            <curCd>USD</curCd>
            <unrealizedAppr>4019.12000000</unrealizedAppr>
          </futrDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>3 Month Eurodollar</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="Inhouse Sedol" value="AB4CA39"/>
          <other otherDesc="Option Ticker" value="EDH1C 98.250 Comdty"/>
        </identifiers>
        <balance>7.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>27125.00000000</valUSD>
        <pctVal>0.123528997232</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DIR</assetCat>
        <issuerConditional desc="Option" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="OPT">
            <counterparties>
              <counterpartyName>CME Clearing House</counterpartyName>
              <counterpartyLei>LCZ7XYGSLJUHFXXNXD88</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>N/A</issuerName>
                <issueTitle>3 Month Eurodollar</issueTitle>
                <identifiers>
                  <ticker value="EDH1 Comdty"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>250000.00000000</shareNo>
            <exercisePrice>98.25000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2021-03-15</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>19321.26000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Strategic Income Fund</name>
        <lei>MM4EWHH604XFXV8H1O93</lei>
        <title>Goldman Sachs Strategic Income Fund, Class R6</title>
        <cusip>38147X531</cusip>
        <identifiers>
          <isin value="US38147X5317"/>
        </identifiers>
        <balance>219032.46100000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2015098.64000000</valUSD>
        <pctVal>9.176889007315</pctVal>
        <payoffProfile>Long</payoffProfile>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs High Yield Floating Rate Fund</name>
        <lei>20OHG0KU8S4HBIU77D72</lei>
        <title>Goldman Sachs High Yield Floating Rate Fund, Class R6</title>
        <cusip>38145L166</cusip>
        <identifiers>
          <isin value="US38145L1668"/>
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        <balance>174288.90900000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1525027.95000000</valUSD>
        <pctVal>6.945075517595</pctVal>
        <payoffProfile>Long</payoffProfile>
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        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Financial Square Funds - Government Fund</name>
        <lei>549300BRJMXN4GUWZ402</lei>
        <title>Goldman Sachs Financial Square Government Fund - Institutional Shares</title>
        <cusip>38141W273</cusip>
        <identifiers>
          <isin value="US38141W2733"/>
        </identifiers>
        <balance>2641771.99000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2641771.99000000</valUSD>
        <pctVal>12.03079980981</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs High Yield Fund</name>
        <lei>VJJ3YDJ4UOKOJN1I8J86</lei>
        <title>Goldman Sachs High Yield Fund, Class R6</title>
        <cusip>38148U874</cusip>
        <identifiers>
          <isin value="US38148U8743"/>
        </identifiers>
        <balance>161609.56400000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>964809.10000000</valUSD>
        <pctVal>4.393802788705</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Investment company"/>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Emerging Markets Debt Fund</name>
        <lei>XC6LIVZDLLKYZ7FKO621</lei>
        <title>Goldman Sachs Emerging Markets Debt Fund, Class R6</title>
        <cusip>38148U882</cusip>
        <identifiers>
          <isin value="US38148U8826"/>
        </identifiers>
        <balance>167353.04100000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1969745.29000000</valUSD>
        <pctVal>8.970346930020</pctVal>
        <payoffProfile>Long</payoffProfile>
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        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Absolute Return Tracker Fund</name>
        <lei>DKFEL85SJZHUKV0SC582</lei>
        <title>Goldman Sachs Absolute Return Tracker Fund, Class R6</title>
        <cusip>38147X325</cusip>
        <identifiers>
          <isin value="US38147X3254"/>
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        <balance>190377.05200000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1743853.80000000</valUSD>
        <pctVal>7.941622533964</pctVal>
        <payoffProfile>Long</payoffProfile>
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        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>ProShares Short VIX Short-Term Futures ETF</name>
        <lei>549300Q4G1Z8K7HCIM83</lei>
        <title>ProShares Short VIX Short-Term Futures ETF</title>
        <cusip>74347W130</cusip>
        <identifiers>
          <isin value="US74347W1302"/>
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        <balance>5295.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>166792.50000000</valUSD>
        <pctVal>0.759583788787</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Exchange traded fund"/>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Emerging Markets Equity Insights Fund</name>
        <lei>549300UHNMO4HOGWYU58</lei>
        <title>Goldman Sachs Emerging Markets Equity Insights Fund, Class R6</title>
        <cusip>38147X259</cusip>
        <identifiers>
          <isin value="US38147X2595"/>
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        <balance>75378.75400000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>675393.64000000</valUSD>
        <pctVal>3.075786141430</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Investment company"/>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Real Estate Securities Fund</name>
        <lei>1GAMKCZUEVIL7Z1KAW65</lei>
        <title>Goldman Sachs Real Estate Securities Fund, Class R6</title>
        <cusip>38147X275</cusip>
        <identifiers>
          <isin value="US38147X2751"/>
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        <balance>44714.09600000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>505269.28000000</valUSD>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Goldman Sachs Managed Futures Strategy Fund</name>
        <lei>3J24L49YUVS4LPAV0F85</lei>
        <title>Goldman Sachs Managed Futures Strategy Fund, Class R6</title>
        <cusip>38150C879</cusip>
        <identifiers>
          <isin value="US38150C8799"/>
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        <balance>281376.23400000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2737790.76000000</valUSD>
        <pctVal>12.46807547335</pctVal>
        <payoffProfile>Long</payoffProfile>
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        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2020-07-30</ncom:dateSigned>
      <ncom:nameOfApplicant>Goldman Sachs Variable Insurance Trust</ncom:nameOfApplicant>
      <ncom:signature>Peter Fortner</ncom:signature>
      <ncom:signerName>Peter Fortner</ncom:signerName>
      <ncom:title>Assistant Treasurer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
