<?xml version="1.0" encoding="UTF-8"?>
<twe:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:fee="http://www.sec.gov/edgar/feecommon" xmlns:sta="http://www.sec.gov/edgar/statecodes" xmlns:scc="http://www.sec.gov/edgar/sccommon" xmlns:twe="http://www.sec.gov/edgar/twentyfourf2filer">
  <twe:schemaVersion>X0101</twe:schemaVersion>
  <twe:headerData>
    <twe:submissionType>24F-2NT</twe:submissionType>
    <twe:filerInfo>
      <twe:liveTestFlag>LIVE</twe:liveTestFlag>
      <twe:filer>
        <twe:issuerCredentials>
          <twe:cik>1479026</twe:cik>
          <twe:ccc>XXXXXXXX</twe:ccc>
        </twe:issuerCredentials>
      </twe:filer>
      <twe:flags>
        <twe:confirmingCopyFlag>false</twe:confirmingCopyFlag>
      </twe:flags>
      <twe:investmentCompanyType>N-1A</twe:investmentCompanyType>
    </twe:filerInfo>
  </twe:headerData>
  <twe:formData>
    <twe:annualFilings>
      <twe:annualFilingInfo>
        <twe:item1>
          <twe:nameOfIssuer>Goldman Sachs ETF Trust</twe:nameOfIssuer>
          <twe:addressOfIssuer>
            <twe:street1>200 West Street</twe:street1>
            <twe:city>New York</twe:city>
            <twe:state>NY</twe:state>
            <twe:country>X1</twe:country>
            <twe:zipCode>10282</twe:zipCode>
          </twe:addressOfIssuer>
        </twe:item1>
        <twe:item2>
          <twe:reportSeriesClass>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS U.S. AGGREGATE BOND ETF</twe:seriesName>
              <twe:seriesId>S000066919</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access U.S. Aggregate Bond ETF</twe:className>
                <twe:classId>C000215322</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS INVESTMENT GRADE CORPORATE 1-5 YEAR BOND ETF</twe:seriesName>
              <twe:seriesId>S000066921</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access Investment Grade Corporate 1-5 Year Bond ETF</twe:className>
                <twe:classId>C000215324</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACTIVEBETA(R) INTERNATIONAL EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000048289</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs ActiveBeta(R) International Equity ETF</twe:className>
                <twe:classId>C000152545</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACTIVEBETA(R) EMERGING MARKETS EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000048292</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs ActiveBeta(R) Emerging Markets Equity ETF</twe:className>
                <twe:classId>C000152548</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACTIVEBETA(R) EUROPE EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000048293</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs ActiveBeta(R) Europe Equity ETF</twe:className>
                <twe:classId>C000152549</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACTIVEBETA(R) JAPAN EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000048294</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs ActiveBeta(R) Japan Equity ETF</twe:className>
                <twe:classId>C000152550</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACTIVEBETA(R) U.S. LARGE CAP EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000048295</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs ActiveBeta(R) U.S. Large Cap Equity ETF</twe:className>
                <twe:classId>C000152551</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACTIVEBETA(R) U.S. SMALL CAP EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000048296</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs ActiveBeta(R) U.S. Small Cap Equity ETF</twe:className>
                <twe:classId>C000152552</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS HEDGE INDUSTRY VIP ETF</twe:seriesName>
              <twe:seriesId>S000053625</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Hedge Industry VIP ETF</twe:className>
                <twe:classId>C000168500</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS TREASURY 0-1 YEAR ETF</twe:seriesName>
              <twe:seriesId>S000054796</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access Treasury 0-1 Year ETF</twe:className>
                <twe:classId>C000172210</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS INVESTMENT GRADE CORPORATE BOND ETF</twe:seriesName>
              <twe:seriesId>S000057838</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access Investment Grade Corporate Bond ETF</twe:className>
                <twe:classId>C000186809</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS HIGH YIELD CORPORATE BOND ETF</twe:seriesName>
              <twe:seriesId>S000057842</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access High Yield Corporate Bond ETF</twe:className>
                <twe:classId>C000186813</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS EQUAL WEIGHT U.S. LARGE CAP EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000058070</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Equal Weight U.S. Large Cap Equity ETF</twe:className>
                <twe:classId>C000190083</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS JUST U.S. LARGE CAP EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000061377</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs JUST U.S. Large Cap Equity ETF</twe:className>
                <twe:classId>C000198662</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS EMERGING MARKETS USD BOND ETF</twe:seriesName>
              <twe:seriesId>S000062192</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access Emerging Markets USD Bond ETF</twe:className>
                <twe:classId>C000201200</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS INFLATION PROTECTED USD BOND ETF</twe:seriesName>
              <twe:seriesId>S000062388</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access Inflation Protected USD Bond ETF</twe:className>
                <twe:classId>C000202360</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS MARKETBETA INTERNATIONAL EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000066532</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs MarketBeta International Equity ETF</twe:className>
                <twe:classId>C000214553</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS MARKETBETA EMERGING MARKETS EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000066533</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs MarketBeta Emerging Markets Equity ETF</twe:className>
                <twe:classId>C000214554</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS MARKETBETA U.S. EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000066535</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs MarketBeta U.S. Equity ETF</twe:className>
                <twe:classId>C000214556</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS INNOVATE EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000068597</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Innovate Equity ETF</twe:className>
                <twe:classId>C000219502</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS FUTURE PLANET EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000071688</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Future Planet Equity ETF</twe:className>
                <twe:classId>C000227134</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS ULTRA SHORT BOND ETF</twe:seriesName>
              <twe:seriesId>S000064104</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access Ultra Short Bond ETF</twe:className>
                <twe:classId>C000207250</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS FUTURE TECH LEADERS EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000071430</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Future Tech Leaders Equity ETF</twe:className>
                <twe:classId>C000226526</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS FUTURE HEALTH CARE EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000072296</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Future Health Care Equity ETF</twe:className>
                <twe:classId>C000228400</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS FUTURE CONSUMER EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000072294</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Future Consumer Equity ETF</twe:className>
                <twe:classId>C000228398</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS FUTURE REAL ESTATE AND INFRASTRUCTURE EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000072818</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Future Real Estate and Infrastructure Equity ETF</twe:className>
                <twe:classId>C000229364</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACTIVEBETA(R) WORLD LOW VOL PLUS EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000075069</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs ActiveBeta(R) World Low Vol Plus Equity ETF</twe:className>
                <twe:classId>C000233873</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS BLOOMBERG CLEAN ENERGY EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000074528</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Bloomberg Clean Energy Equity ETF</twe:className>
                <twe:classId>C000232483</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS SMALL CAP CORE EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000081978</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Small Cap Core Equity ETF</twe:className>
                <twe:classId>C000245144</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS DYNAMIC CALIFORNIA MUNICIPAL INCOME ETF</twe:seriesName>
              <twe:seriesId>S000085812</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Dynamic California Municipal Income ETF</twe:className>
                <twe:classId>C000251207</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS DYNAMIC NEW YORK MUNICIPAL INCOME ETF</twe:seriesName>
              <twe:seriesId>S000085813</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Dynamic New York Municipal Income ETF</twe:className>
                <twe:classId>C000251208</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS MUNICIPAL INCOME ETF</twe:seriesName>
              <twe:seriesId>S000085814</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Municipal Income ETF</twe:className>
                <twe:classId>C000251209</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ULTRA SHORT MUNICIPAL INCOME ETF</twe:seriesName>
              <twe:seriesId>S000085808</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Ultra Short Municipal Income ETF</twe:className>
                <twe:classId>C000251203</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS COMMUNITY MUNICIPAL BOND ETF</twe:seriesName>
              <twe:seriesId>S000077734</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Community Municipal Bond ETF</twe:className>
                <twe:classId>C000238223</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS NASDAQ-100 CORE PREMIUM INCOME ETF</twe:seriesName>
              <twe:seriesId>S000081510</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Nasdaq-100 Core Premium Income ETF</twe:className>
                <twe:classId>C000244420</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS S&amp;P 500 CORE PREMIUM INCOME ETF</twe:seriesName>
              <twe:seriesId>S000081511</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs S&amp;P 500 Core Premium Income ETF</twe:className>
                <twe:classId>C000244421</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS NORTH AMERICAN PIPELINES &amp; POWER EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000080710</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs North American Pipelines &amp; Power Equity ETF</twe:className>
                <twe:classId>C000243239</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS ACCESS U.S. PREFERRED STOCK AND HYBRID SECURITIES ETF</twe:seriesName>
              <twe:seriesId>S000084202</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs Access U.S. Preferred Stock and Hybrid Securities ETF</twe:className>
                <twe:classId>C000248475</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS MARKETBETA(R) RUSSELL 1000 GROWTH EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000083005</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs MarketBeta(R) Russell 1000 Growth Equity ETF</twe:className>
                <twe:classId>C000246478</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
            <twe:rptSeriesClassInfo>
              <twe:seriesName>GOLDMAN SACHS MARKETBETA(R) RUSSELL 1000 VALUE EQUITY ETF</twe:seriesName>
              <twe:seriesId>S000083006</twe:seriesId>
              <twe:classInfo>
                <twe:className>Goldman Sachs MarketBeta(R) Russell 1000 Value Equity ETF</twe:className>
                <twe:classId>C000246479</twe:classId>
              </twe:classInfo>
            </twe:rptSeriesClassInfo>
          </twe:reportSeriesClass>
        </twe:item2>
        <twe:item3>
          <twe:investmentCompActFileNo>811-23013</twe:investmentCompActFileNo>
          <twe:securitiesActFileNumbers>
            <twe:securitiesActFileNo>
              <twe:fileNumber>333-200933</twe:fileNumber>
            </twe:securitiesActFileNo>
          </twe:securitiesActFileNumbers>
        </twe:item3>
        <twe:item4>
          <twe:lastDayOfFiscalYear>08/31/2024</twe:lastDayOfFiscalYear>
          <twe:isThisFormBeingFiledLate>false</twe:isThisFormBeingFiledLate>
          <twe:isThisTheLastTimeIssuerFilingThisForm>false</twe:isThisTheLastTimeIssuerFilingThisForm>
        </twe:item4>
        <twe:item5>
          <twe:aggregateSalePriceOfSecuritiesSold>8083487585.00</twe:aggregateSalePriceOfSecuritiesSold>
          <twe:aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>7487626417.00</twe:aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <twe:aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</twe:aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <twe:totalAvailableRedemptionCredits>7487626417.00</twe:totalAvailableRedemptionCredits>
          <twe:netSales>595861168.00</twe:netSales>
          <twe:redemptionCreditsAvailableForUseInFutureYears>0.00</twe:redemptionCreditsAvailableForUseInFutureYears>
          <twe:multiplierForDeterminingRegistrationFee>0.0001531</twe:multiplierForDeterminingRegistrationFee>
          <twe:registrationFeeDue>91226.34</twe:registrationFeeDue>
        </twe:item5>
        <twe:item6/>
        <twe:item7>
          <twe:interestDue>0</twe:interestDue>
        </twe:item7>
        <twe:item8>
          <twe:totalOfRegistrationFeePlusAnyInterestDue>91226.34</twe:totalOfRegistrationFeePlusAnyInterestDue>
        </twe:item8>
        <twe:item9/>
        <twe:signature>
          <twe:signature>Peter W. Fortner</twe:signature>
          <twe:nameAndTitle>Peter W. Fortner, Asst. Treasurer</twe:nameAndTitle>
          <twe:signatureDate>11/25/2024</twe:signatureDate>
        </twe:signature>
      </twe:annualFilingInfo>
    </twe:annualFilings>
  </twe:formData>
</twe:edgarSubmission>
