<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0000950170-25-007216</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002051961</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Series I Shares, par value $0.01 per share</securitiesClassTitle>
      <dateOfEvent>03/03/2025</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0002027537</issuerCIK>
        <issuerCUSIP>9AI06XWG2</issuerCUSIP>
        <issuerName>Goldman Sachs Real Estate Finance Trust Inc</issuerName>
        <address>
          <street1 xmlns="http://www.sec.gov/edgar/common">200 West St.</street1>
          <city xmlns="http://www.sec.gov/edgar/common">New York</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">NY</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">10282</zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Koch, Inc.</personName>
          <personPhoneNum>(316) 828-8310</personPhoneNum>
          <personAddress>
            <street1 xmlns="http://www.sec.gov/edgar/common">4111 East 37th Street North</street1>
            <city xmlns="http://www.sec.gov/edgar/common">Wichita</city>
            <stateOrCountry xmlns="http://www.sec.gov/edgar/common">KS</stateOrCountry>
            <zipCode xmlns="http://www.sec.gov/edgar/common">67220</zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002051961</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>KREI West St. Investments, LLC</reportingPersonName>
        <fundType>AF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>0</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>0</sharedDispositivePower>
        <aggregateAmountOwned>0</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>0</percentOfClass>
        <typeOfReportingPerson>OO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0002027344</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Koch, Inc.</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>KS</citizenshipOrOrganization>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>0</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>0</sharedDispositivePower>
        <aggregateAmountOwned>0</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>0</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Series I Shares, par value $0.01 per share</securityTitle>
        <issuerName>Goldman Sachs Real Estate Finance Trust Inc</issuerName>
        <issuerPrincipalAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">200 West St.</street1>
          <city xmlns="http://www.sec.gov/edgar/common">New York</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">NY</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">10282</zipCode>
        </issuerPrincipalAddress>
        <commentText>EXPLANATORY NOTE:  This Amendment No. 2 (this "Amendment No. 2"), relating to the Series I Shares, par value $0.01 per share ("Class I Shares"), of Goldman Sachs Real Estate Finance Trust Inc, a Maryland corporation (the "Issuer"), amends the initial statement on Schedule 13D filed by the Reporting Persons on January 14, 2025, as amended by Amendment No. 1 thereto filed on January 21, 2025 (as so amended, the "Schedule 13D").  Except as specifically provided herein, this Amendment No. 2 does not modify any of the information previously reported in the Schedule 13D.  Capitalized terms used but not defined in this Amendment No. 2 shall have the same meanings herein as are ascribed to such terms in the Schedule 13D.</commentText>
      </item1>
      <item5>
        <percentageOfClassSecurities>As of the date hereof, the Reporting Persons hold 0 Class I Shares, representing 0% of the outstanding shares of Common Stock, $0.01 par value per share, of the Issuer.</percentageOfClassSecurities>
        <numberOfShares>As of the date hereof, the Reporting Persons no longer possess sole power to vote or to direct the vote nor sole power to dispose or to direct the disposition of any Class I Shares.</numberOfShares>
        <transactionDesc>In accordance with the terms of the Subscription Addendum, on March 3, 2025, the Class I Shares held by the Reporting Persons were automatically exchanged for an equivalent number of Class F-1 Shares of the Issuer without any action by the Reporting Persons.  The Class F Shares are not registered under the Securities Exchange Act of 1934, as amended.  Except as set forth in the Schedule 13D, no transactions in the Class I Shares were effected by the Reporting Persons, or, to the knowledge of the Reporting Persons, any of the persons listed on Schedule A hereto in the 60 days preceding the date of the Schedule 13D.</transactionDesc>
        <listOfShareholders>Except as described herein, to the knowledge of the Reporting Persons, no other person has the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, any Class I Shares of the Issuer beneficially owned by the Reporting Persons as described in this Item 5.</listOfShareholders>
        <date5PercentOwnership>March 3, 2025.</date5PercentOwnership>
      </item5>
      <item7>
        <filedExhibits>Exhibit 99.1 Annex A (incorporated by reference to the Initial Schedule 13D filed on January 14, 2025)
Exhibit 99.2 Subscription Agreement Addendum, dated as of January 6, 2025, by and between Goldman Sachs Real Estate Finance Trust Inc and KREI West St. Investments, LLC (incorporated by reference to the Initial Schedule 13D filed on January 14, 2025)
Exhibit 99.3 Joint Filing Agreement as required by Rule 13d-1(k)(1) under the Exchange Act (incorporated by reference to the Initial Schedule 13D filed on January 14, 2025)</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>KREI West St. Investments, LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>Jennifer Curfman</signature>
          <title>Secretary</title>
          <date>03/04/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Koch, Inc.</signatureReportingPerson>
        <signatureDetails>
          <signature>Adam Fitzsimmons</signature>
          <title>Assistant Secretary</title>
          <date>03/04/2025</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
