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      <invstOrSec>
        <name>HEMPSTEAD TOWN NY LOCAL DEV CO</name>
        <lei>N/A</lei>
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          <isin value="US424682HW51"/>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2035-07-01</maturityDt>
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      <invstOrSec>
        <name>PORT AUTH OF NEW YORK &amp; NEW JE</name>
        <lei>54930006MR4KZ4W74Z83</lei>
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          <isin value="US73358WD358"/>
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        <curCd>USD</curCd>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2041-11-15</maturityDt>
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          <annualizedRt>5.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>HEMPSTEAD TOWN NY</name>
        <lei>N/A</lei>
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          <isin value="US424672V676"/>
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        <curCd>USD</curCd>
        <valUSD>210666.18000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2039-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.00000000</annualizedRt>
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      <invstOrSec>
        <name>BUILD NYC RESOURCE CORP NY REV</name>
        <lei>549300GROJFKMNLWEK84</lei>
        <title>Build NYC Resource Corp</title>
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          <isin value="US12008QAG47"/>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2055-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.50000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>NEW YORK ST THRUWAY AUTH</name>
        <lei>N/A</lei>
        <title>New York State Thruway Authority</title>
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          <isin value="US6500092H50"/>
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        <balance>400000.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2049-01-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>NEW YORK ST DORM AUTH REVENUES</name>
        <lei>549300C8XO7EXTX2XU71</lei>
        <title>New York State Dormitory Authority</title>
        <cusip>64990BU50</cusip>
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          <isin value="US64990BU506"/>
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        <balance>50000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>50046.13000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2040-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>ONEIDA INDIAN NATION NY TAX RE</name>
        <lei>N/A</lei>
        <title>Oneida Indian Nation of New York</title>
        <cusip>682504AC9</cusip>
        <identifiers>
          <isin value="US682504AC93"/>
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        <balance>250000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>269616.40000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2043-09-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.00000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>NEW YORK CITY NY TRANSITIONAL</name>
        <lei>N/A</lei>
        <title>New York City Transitional Finance Authority Building Aid Revenue</title>
        <cusip>64972HK84</cusip>
        <identifiers>
          <isin value="US64972HK841"/>
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        <balance>135000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>118296.96000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2047-07-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.62500000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>TRIBOROUGH NY BRIDGE &amp; TUNNEL</name>
        <lei>54930020ZN4LQF7K3456</lei>
        <title>Triborough Bridge &amp; Tunnel Authority</title>
        <cusip>89602N5P5</cusip>
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          <isin value="US89602N5P56"/>
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        <curCd>USD</curCd>
        <valUSD>251005.63000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2041-11-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>NEW YORK CITY NY INDL DEV AGY</name>
        <lei>549300XR20ZR5DHL9534</lei>
        <title>New York City Industrial Development Agency</title>
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        <curCd>USD</curCd>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2049-03-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.00000000</annualizedRt>
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        <name>NEW YORK ST DORM AUTH REVENUES</name>
        <lei>549300C8XO7EXTX2XU71</lei>
        <title>New York State Dormitory Authority</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2036-07-01</maturityDt>
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          <annualizedRt>5.00000000</annualizedRt>
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        <name>NEW YORK ST LIBERTY DEV CORP L</name>
        <lei>N/A</lei>
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          <isin value="US649519DA03"/>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2044-11-15</maturityDt>
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        <name>TRIBOROUGH NY BRIDGE &amp; TUNNEL</name>
        <lei>54930020ZN4LQF7K3456</lei>
        <title>Triborough Bridge &amp; Tunnel Authority</title>
        <cusip>89602HDR5</cusip>
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          <isin value="US89602HDR57"/>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2052-05-15</maturityDt>
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        <name>ALBANY NY CAPITAL RESOURCE COR</name>
        <lei>N/A</lei>
        <title>Albany Capital Resource Corp</title>
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          <isin value="US012432ER73"/>
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        <valUSD>206577.35000000</valUSD>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2044-05-01</maturityDt>
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          <annualizedRt>5.25000000</annualizedRt>
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        <name>GENESEE CNTY NY FUNDING CORP</name>
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          <isin value="US371669BC51"/>
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        <balance>250000.00000000</balance>
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        <name>TRIBOROUGH NY BRIDGE &amp; TUNNEL</name>
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          <isin value="US896035DF67"/>
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        <balance>100000.00000000</balance>
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        <valUSD>105373.68000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2059-05-15</maturityDt>
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          <annualizedRt>5.25000000</annualizedRt>
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      <invstOrSec>
        <name>BUILD NYC RESOURCE CORP NY REV</name>
        <lei>549300GROJFKMNLWEK84</lei>
        <title>Build NYC Resource Corp</title>
        <cusip>12008ERJ7</cusip>
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          <isin value="US12008ERJ72"/>
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        <balance>100000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>100624.66000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-06-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.00000000</annualizedRt>
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        <name>BUILD NYC RESOURCE CORP NY REV</name>
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          <isin value="US187000DV39"/>
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        <name>ALBANY NY CAPITAL RESOURCE COR</name>
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        <name>NEW YORK CITY NY TRANSITIONAL</name>
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        <name>BUILD NYC RESOURCE CORP NY REV</name>
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          <maturityDt>2042-08-01</maturityDt>
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        <name>NEW YORK ST LIBERTY DEV CORP L</name>
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          <isin value="US649519EH47"/>
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          <maturityDt>2051-11-15</maturityDt>
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        <name>PUERTO RICO SALES TAX FING COR</name>
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          <isin value="US74529JQC26"/>
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        <name>NEW YORK CITY NY TRANSITIONAL</name>
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        <name>MATCHING FUND SPL PURPOSE SECU</name>
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        <name>NEW YORK ST TRANSPRTN DEV CORP</name>
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        <name>TRIBOROUGH NY BRIDGE &amp; TUNNEL</name>
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        <name>NEW YORK ST LIBERTY DEV CORP L</name>
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        <name>NEW YORK CITY NY TRUST FOR CUL</name>
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        <name>NEW YORK ST DORM AUTH SALES TA</name>
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        <name>S E ALABAMA ST GAS SPLY DIST G</name>
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        <name>GUAM PWR AUTH REVENUE</name>
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      <invstOrSec>
        <name>NEW YORK ST TRANSPRTN DEV CORP</name>
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        <name>AMERICAN SAMOA AS ECON DEV AUT</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2045-09-01</maturityDt>
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        <name>GENESEO TOWN NY</name>
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          <maturityDt>2026-08-18</maturityDt>
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        <name>NEW YORK ST LIBERTY DEV CORP L</name>
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          <isin value="US649519DH55"/>
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        <name>BUILD NYC RESOURCE CORP NY REV</name>
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        <name>PUERTO RICO SALES TAX FING COR</name>
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        <fairValLevel>2</fairValLevel>
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        <name>NEW YORK ST DORM AUTH REVENUES</name>
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        <name>WESTCHESTER CNTY NY LOCAL DEV</name>
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        <name>BUILD NYC RESOURCE CORP NY REV</name>
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        <name>GUAM PORT AUTH PORT REVENUE</name>
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        <name>PUERTO RICO SALES TAX FING COR</name>
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        <name>BUFFALO &amp; ERIE CNTY NY INDL LA</name>
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        <name>NEW YORK CITY NY MUNI WTR FIN</name>
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          <maturityDt>2040-06-15</maturityDt>
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        <name>PUERTO RICO SALES TAX FING COR</name>
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        <name>MET TRANSPRTN AUTH NY REVENUE</name>
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        <name>MATCHING FUND SPL PURPOSE SECU</name>
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        <fairValLevel>2</fairValLevel>
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        <name>MET TRANSPRTN AUTH NY DEDICATE</name>
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        <fairValLevel>2</fairValLevel>
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        <name>ALLEGANY CNTY NY CAPITAL RESOU</name>
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          <isin value="US017095AR17"/>
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        <fairValLevel>2</fairValLevel>
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        <name>LONG ISLAND NY PWR AUTH ELEC S</name>
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        <name>MET TRANSPRTN AUTH NY REVENUE</name>
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        <name>NEW YORK ST DORM AUTH REVENUES</name>
        <lei>549300C8XO7EXTX2XU71</lei>
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        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>TRIBOROUGH NY BRIDGE &amp; TUNNEL</name>
        <lei>N/A</lei>
        <title>Triborough Bridge &amp; Tunnel Authority Sales Tax Revenue</title>
        <cusip>896035BC5</cusip>
        <identifiers>
          <isin value="US896035BC54"/>
        </identifiers>
        <balance>235000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>216614.49000000</valUSD>
        <pctVal>0.866630466954</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2052-05-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BUILD NYC RESOURCE CORP NY REV</name>
        <lei>549300GROJFKMNLWEK84</lei>
        <title>Build NYC Resource Corp</title>
        <cusip>12008EVM5</cusip>
        <identifiers>
          <isin value="US12008EVM55"/>
        </identifiers>
        <balance>195000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>211581.63000000</valUSD>
        <pctVal>0.846495018896</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2035-09-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>TRIBOROUGH NY BRIDGE &amp; TUNNEL</name>
        <lei>54930020ZN4LQF7K3456</lei>
        <title>Triborough Bridge &amp; Tunnel Authority</title>
        <cusip>89602HCQ8</cusip>
        <identifiers>
          <isin value="US89602HCQ83"/>
        </identifiers>
        <balance>100000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>100698.07000000</valUSD>
        <pctVal>0.402872473699</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-05-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SOUTH ORANGETOWN NY CENTRL SCH</name>
        <lei>N/A</lei>
        <title>South Orangetown Central School District/NY</title>
        <cusip>839142HM1</cusip>
        <identifiers>
          <isin value="US839142HM15"/>
        </identifiers>
        <balance>300000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>302866.14000000</valUSD>
        <pctVal>1.211705755846</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-08-05</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly returns presented in Item B.5(a) have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-05-20</ncom:dateSigned>
      <ncom:nameOfApplicant>Goldman Sachs ETF Trust</ncom:nameOfApplicant>
      <ncom:signature>Allison Frachiolla</ncom:signature>
      <ncom:signerName>Allison Frachiolla</ncom:signerName>
      <ncom:title>Vice President Assistant Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
