<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001691813-25-000027</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001691813</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Exchange Traded Funds</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>10/20/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001479026</issuerCik>
        <issuerName>Goldman Sachs ETF Trust</issuerName>
        <issuerCusip>381430107</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>200 WEST STREET</com:street1>
          <com:street2>200 WEST STREET</com:street2>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10282-2198</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>International City Management Association Retirement Corp</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DC</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>5429627.00</soleVotingPower>
        <sharedVotingPower>5429627.00</sharedVotingPower>
        <soleDispositivePower>5429627.00</soleDispositivePower>
        <sharedDispositivePower>5429627.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>5429627.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.8</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
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      <item1>
        <issuerName>Goldman Sachs ETF Trust</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>200 WEST STREET, 200 WEST STREET, NEW YORK, NEW YORK, 10282-2198.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Chris Davis
Director, Investment Services</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>MissionSquare
777 N. Capitol Street, NE
Washington
DC, 20002</principalBusinessOfficeOrResidenceAddress>
        <citizenship>United States of America</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>5,429,627.00</amountBeneficiallyOwned>
        <classPercent>4.8</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>5,429,627.00</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>5,429,627.00</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>5,429,627.00</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>5,429,627.00</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
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      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>International City Management Association Retirement Corp</reportingPersonName>
      <signatureDetails>
        <signature>Chris Davis</signature>
        <title>Director, Investment Services</title>
        <date>01/13/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
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