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        <name>Goldman Sachs Financial Square Treasury Obligations Fund</name>
        <lei>549300C0TCI4VJPGCS21</lei>
        <title>Goldman Sachs Financial Square Treasury Obligations Fund</title>
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          <isin value="US38141W3236"/>
          <ticker value="FTOXX"/>
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        <balance>86306.07000000</balance>
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        <curCd>USD</curCd>
        <valUSD>86306.07000000</valUSD>
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        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>DT Midstream Inc</name>
        <lei>N/A</lei>
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          <isin value="US23345M1071"/>
          <ticker value="DTM"/>
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        <balance>1972.00000000</balance>
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        <curCd>USD</curCd>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Western Midstream Partners LP</name>
        <lei>N/A</lei>
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        <cusip>958669103</cusip>
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          <isin value="US9586691035"/>
          <ticker value="WES"/>
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        <balance>4833.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>196751.43000000</valUSD>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>AltaGas Ltd</name>
        <lei>549300D7A8QA85Z2MH11</lei>
        <title>AltaGas Ltd</title>
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          <isin value="CA0213611001"/>
          <ticker value="ALA"/>
          <other otherDesc="SEDOL" value="B43WJC5"/>
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        <balance>8273.00000000</balance>
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        <pctVal>1.776490536284</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Excelerate Energy Inc</name>
        <lei>N/A</lei>
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          <isin value="US30069T1016"/>
          <ticker value="EE"/>
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        <balance>804.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>24899.88000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Pembina Pipeline Corp</name>
        <lei>5493002W3L9YICM6FU21</lei>
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          <isin value="CA7063271034"/>
          <ticker value="PPL"/>
          <other otherDesc="SEDOL" value="B4PT2P8"/>
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        <balance>11401.00000000</balance>
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        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
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        <assetCat>EC</assetCat>
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        <invCountry>CA</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Ormat Technologies Inc</name>
        <lei>5493000TSHHWY24VHM09</lei>
        <title>Ormat Technologies Inc</title>
        <cusip>686688102</cusip>
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          <isin value="US6866881021"/>
          <ticker value="ORA"/>
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        <balance>2638.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>215313.56000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Delek Logistics Partners LP</name>
        <lei>549300UVYITDIU51P724</lei>
        <title>Delek Logistics Partners LP</title>
        <cusip>24664T103</cusip>
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          <isin value="US24664T1034"/>
          <ticker value="DKL"/>
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        <balance>396.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>15974.64000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Antero Midstream Corp</name>
        <lei>N/A</lei>
        <title>Antero Midstream Corp</title>
        <cusip>03676B102</cusip>
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          <isin value="US03676B1026"/>
          <ticker value="AM"/>
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        <balance>19288.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>308029.36000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>UGI Corp</name>
        <lei>DX6GCWD4Q1JO9CRE5I40</lei>
        <title>UGI Corp</title>
        <cusip>902681105</cusip>
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          <isin value="US9026811052"/>
          <ticker value="UGI"/>
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        <balance>8851.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>268804.87000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Superior Plus Corp</name>
        <lei>52990059VEQM9RBM0045</lei>
        <title>Superior Plus Corp</title>
        <cusip>86828P103</cusip>
        <identifiers>
          <isin value="CA86828P1036"/>
          <ticker value="SPB"/>
          <other otherDesc="SEDOL" value="B3KTPS0"/>
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        <balance>8530.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
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        <pctVal>0.354138462089</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Brookfield Renewable Partners</name>
        <lei>VA8DFMRI2GY8Y7V79H93</lei>
        <title>Brookfield Renewable Partners LP</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="BMG162581083"/>
          <ticker value="BEP-U"/>
          <other otherDesc="SEDOL" value="B712JY0"/>
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        <balance>6931.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
        <valUSD>180038.19000000</valUSD>
        <pctVal>1.580903326845</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Enterprise Products Partners L</name>
        <lei>K4CDIF4M54DJZ6TB4Q48</lei>
        <title>Enterprise Products Partners LP</title>
        <cusip>293792107</cusip>
        <identifiers>
          <isin value="US2937921078"/>
          <ticker value="EPD"/>
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        <balance>10566.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>363787.38000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>TC Energy Corp</name>
        <lei>549300UGKOFV2IWJJG27</lei>
        <title>TC Energy Corp</title>
        <cusip>87807B107</cusip>
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          <isin value="CA87807B1076"/>
          <ticker value="TRP"/>
          <other otherDesc="SEDOL" value="BJMY6G0"/>
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        <balance>10929.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>CA</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Plains GP Holdings LP</name>
        <lei>549300O56BSKRD8FAM12</lei>
        <title>Plains GP Holdings LP</title>
        <cusip>72651A207</cusip>
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          <isin value="US72651A2078"/>
          <ticker value="PAGP"/>
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        <balance>6396.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>128047.92000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Kinder Morgan Inc</name>
        <lei>549300WR7IX8XE0TBO16</lei>
        <title>Kinder Morgan Inc</title>
        <cusip>49456B101</cusip>
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          <isin value="US49456B1017"/>
          <ticker value="KMI"/>
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        <balance>24123.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>681957.21000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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        <name>NGL Energy Partners LP</name>
        <lei>5299005YSRP46BE8Z459</lei>
        <title>NGL Energy Partners LP</title>
        <cusip>62913M107</cusip>
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          <isin value="US62913M1071"/>
          <ticker value="NGL"/>
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        <balance>3576.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>17236.32000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>World Kinect Corp</name>
        <lei>D3W7PCXCBRQLL17DZ313</lei>
        <title>World Kinect Corp</title>
        <cusip>981475106</cusip>
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          <isin value="US9814751064"/>
          <ticker value="WKC"/>
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        <balance>4524.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>130969.80000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>NextEra Energy Partners LP</name>
        <lei>5493008F4ZOQFNG3WN54</lei>
        <title>NextEra Energy Partners LP</title>
        <cusip>65341B106</cusip>
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          <isin value="US65341B1061"/>
          <ticker value="NEP"/>
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        <balance>5088.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>88887.36000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Suburban Propane Partners LP</name>
        <lei>JJAX4X60DE65EYFOTY73</lei>
        <title>Suburban Propane Partners LP</title>
        <cusip>864482104</cusip>
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          <isin value="US8644821048"/>
          <ticker value="SPH"/>
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        <balance>770.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>15284.50000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>Energy Transfer LP</name>
        <lei>MTLVN9N7JE8MIBIJ1H73</lei>
        <title>Energy Transfer LP</title>
        <cusip>29273V100</cusip>
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          <isin value="US29273V1008"/>
          <ticker value="ET"/>
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        <balance>25136.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>499200.96000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Plains All American Pipeline L</name>
        <lei>5521FA2ITF25TVH63740</lei>
        <title>Plains All American Pipeline LP</title>
        <cusip>726503105</cusip>
        <identifiers>
          <isin value="US7265031051"/>
          <ticker value="PAA"/>
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        <balance>11287.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>210728.29000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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        <name>Cheniere Energy Inc</name>
        <lei>MIHC87W9WTYSYZWV1J40</lei>
        <title>Cheniere Energy Inc</title>
        <cusip>16411R208</cusip>
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          <isin value="US16411R2085"/>
          <ticker value="LNG"/>
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        <balance>3110.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>696671.10000000</valUSD>
        <pctVal>6.117422418584</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</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>
        <name>Williams Cos Inc/The</name>
        <lei>D71FAKCBLFS2O0RBPG08</lei>
        <title>Williams Cos Inc/The</title>
        <cusip>969457100</cusip>
        <identifiers>
          <isin value="US9694571004"/>
          <ticker value="WMB"/>
        </identifiers>
        <balance>11313.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>662036.76000000</valUSD>
        <pctVal>5.813300591270</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Sunoco LP</name>
        <lei>54930001NJU8E40NQ561</lei>
        <title>Sunoco LP</title>
        <cusip>86765K109</cusip>
        <identifiers>
          <isin value="US86765K1097"/>
          <ticker value="SUN"/>
        </identifiers>
        <balance>1506.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>85028.76000000</valUSD>
        <pctVal>0.746631864948</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NextDecade Corp</name>
        <lei>549300XB4GCLNGHFTT48</lei>
        <title>NextDecade Corp</title>
        <cusip>65342K105</cusip>
        <identifiers>
          <isin value="US65342K1051"/>
          <ticker value="NEXT"/>
        </identifiers>
        <balance>7260.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>52562.40000000</valUSD>
        <pctVal>0.461546925277</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Enbridge Inc</name>
        <lei>98TPTUM4IVMFCZBCUR27</lei>
        <title>Enbridge Inc</title>
        <cusip>29250N105</cusip>
        <identifiers>
          <isin value="CA29250N1050"/>
          <ticker value="ENB"/>
          <other otherDesc="SEDOL" value="2466149"/>
        </identifiers>
        <balance>14451.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
        <valUSD>625145.21000000</valUSD>
        <pctVal>5.489358353640</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Boralex Inc</name>
        <lei>5493004UT7HNQU2SVR90</lei>
        <title>Boralex Inc</title>
        <cusip>09950M300</cusip>
        <identifiers>
          <isin value="CA09950M3003"/>
          <ticker value="BLX"/>
          <other otherDesc="SEDOL" value="2099084"/>
        </identifiers>
        <balance>5069.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
        <valUSD>109116.64000000</valUSD>
        <pctVal>0.958145931095</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Kinetik Holdings Inc</name>
        <lei>N/A</lei>
        <title>Kinetik Holdings Inc</title>
        <cusip>02215L209</cusip>
        <identifiers>
          <isin value="US02215L2097"/>
          <ticker value="KNTK"/>
        </identifiers>
        <balance>758.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>44737.16000000</valUSD>
        <pctVal>0.392834015258</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Brookfield Renewable Corp</name>
        <lei>N/A</lei>
        <title>Brookfield Renewable Corp</title>
        <cusip>11284V105</cusip>
        <identifiers>
          <isin value="CA11284V1058"/>
          <ticker value="BEPC"/>
        </identifiers>
        <balance>2557.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>81619.44000000</valUSD>
        <pctVal>0.716694853637</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Clean Energy Fuels Corp</name>
        <lei>549300MTQB4VUAOPMF71</lei>
        <title>Clean Energy Fuels Corp</title>
        <cusip>184499101</cusip>
        <identifiers>
          <isin value="US1844991018"/>
          <ticker value="CLNE"/>
        </identifiers>
        <balance>13830.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>42596.40000000</valUSD>
        <pctVal>0.374036144618</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Global Partners LP/MA</name>
        <lei>549300PCHWTW9P4DU444</lei>
        <title>Global Partners LP/MA</title>
        <cusip>37946R109</cusip>
        <identifiers>
          <isin value="US37946R1095"/>
          <ticker value="GLP"/>
        </identifiers>
        <balance>405.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>22862.25000000</valUSD>
        <pctVal>0.200751890941</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>ONEOK Inc</name>
        <lei>2T3D6M0JSY48PSZI1Q41</lei>
        <title>ONEOK Inc</title>
        <cusip>682680103</cusip>
        <identifiers>
          <isin value="US6826801036"/>
          <ticker value="OKE"/>
        </identifiers>
        <balance>8142.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>924931.20000000</valUSD>
        <pctVal>8.121759117793</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Clearway Energy Inc</name>
        <lei>549300LHAZ9HA9G3XC48</lei>
        <title>Clearway Energy Inc</title>
        <cusip>18539C204</cusip>
        <identifiers>
          <isin value="US18539C2044"/>
          <ticker value="CWEN"/>
        </identifiers>
        <balance>3547.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>104601.03000000</valUSD>
        <pctVal>0.918494661152</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>South Bow Corp</name>
        <lei>2549000XS5TAFA3YF943</lei>
        <title>South Bow Corp</title>
        <cusip>83671M105</cusip>
        <identifiers>
          <isin value="CA83671M1059"/>
          <ticker value="SOBO"/>
          <other otherDesc="SEDOL" value="BMZMBC3"/>
        </identifiers>
        <balance>3093.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
        <valUSD>81646.45000000</valUSD>
        <pctVal>0.716932026644</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Innergex Renewable Energy Inc</name>
        <lei>549300EORYEC4J59SU80</lei>
        <title>Innergex Renewable Energy Inc</title>
        <cusip>45790B104</cusip>
        <identifiers>
          <isin value="CA45790B1040"/>
          <ticker value="INE"/>
          <other otherDesc="SEDOL" value="B29TNV3"/>
        </identifiers>
        <balance>7389.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
        <valUSD>46070.76000000</valUSD>
        <pctVal>0.404544267826</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Northland Power Inc</name>
        <lei>549300IT8CIDW8V5KX72</lei>
        <title>Northland Power Inc</title>
        <cusip>666511100</cusip>
        <identifiers>
          <isin value="CA6665111002"/>
          <ticker value="NPI"/>
          <other otherDesc="SEDOL" value="B68XHC3"/>
        </identifiers>
        <balance>19733.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
        <valUSD>286238.78000000</valUSD>
        <pctVal>2.513443617569</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>New Fortress Energy Inc</name>
        <lei>254900EICTYTCHA5X705</lei>
        <title>New Fortress Energy Inc</title>
        <cusip>644393100</cusip>
        <identifiers>
          <isin value="US6443931000"/>
          <ticker value="NFE"/>
        </identifiers>
        <balance>4949.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>52805.83000000</valUSD>
        <pctVal>0.463684467855</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Targa Resources Corp</name>
        <lei>5493003QENHHS261UR94</lei>
        <title>Targa Resources Corp</title>
        <cusip>87612G101</cusip>
        <identifiers>
          <isin value="US87612G1013"/>
          <ticker value="TRGP"/>
        </identifiers>
        <balance>4249.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>868070.70000000</valUSD>
        <pctVal>7.622470863361</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Atlantica Sustainable Infrastr</name>
        <lei>549300ITBBGKJ651R879</lei>
        <title>Atlantica Sustainable Infrastructure PLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="GB00BLP5YB54"/>
          <ticker value="AY"/>
        </identifiers>
        <balance>4436.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>97325.84000000</valUSD>
        <pctVal>0.854611703461</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Gibson Energy Inc</name>
        <lei>549300WYW5D9I3FR0643</lei>
        <title>Gibson Energy Inc</title>
        <cusip>374825206</cusip>
        <identifiers>
          <isin value="CA3748252069"/>
          <ticker value="GEI"/>
          <other otherDesc="SEDOL" value="B44WH97"/>
        </identifiers>
        <balance>5943.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="CAD" exchangeRt="1.40015000"/>
        <valUSD>100213.71000000</valUSD>
        <pctVal>0.879969897134</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <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>2025-01-28</ncom:dateSigned>
      <ncom:nameOfApplicant>Goldman Sachs ETF Trust</ncom:nameOfApplicant>
      <ncom:signature>Peter Fortner</ncom:signature>
      <ncom:signerName>Peter Fortner</ncom:signerName>
      <ncom:title>Vice President Assistant Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
