<SEC-DOCUMENT>0001104659-15-087123-index.html : 20151230
<SEC-HEADER>0001104659-15-087123.hdr.sgml : 20151230
<ACCEPTANCE-DATETIME>20151229190731
ACCESSION NUMBER:		0001104659-15-087123
CONFORMED SUBMISSION TYPE:	424B2
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20151230
DATE AS OF CHANGE:		20151229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOLDMAN SACHS GROUP INC
		CENTRAL INDEX KEY:			0000886982
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				134019460
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B2
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-198735
		FILM NUMBER:		151312062

	BUSINESS ADDRESS:	
		STREET 1:		200 WEST STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10282
		BUSINESS PHONE:		2129021000

	MAIL ADDRESS:	
		STREET 1:		200 WEST STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10282

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDMAN SACHS GROUP INC/
		DATE OF NAME CHANGE:	20010104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GS Finance Corp.
		CENTRAL INDEX KEY:			0001419828
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				260785112
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		424B2
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-198735-03
		FILM NUMBER:		151312063

	BUSINESS ADDRESS:	
		STREET 1:		C/O THE GOLDMAN SACHS GROUP, INC.
		STREET 2:		85 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
		BUSINESS PHONE:		212-902-1000

	MAIL ADDRESS:	
		STREET 1:		C/O THE GOLDMAN SACHS GROUP, INC.
		STREET 2:		85 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B2
<SEQUENCE>1
<FILENAME>a15-24383_23424b2.htm
<DESCRIPTION>PROSPECTUS SUPPLEMENT NO. 38 DATED DECEMBER 28, 2015
<TEXT>
Document 1 - file: a15-24383_23424b2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g2438323cai001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g2438323cai001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g2438323cqi001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g2438323cqi001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>g2438323cki001.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: g2438323cki001.gif

</DOCUMENT>
</SEC-DOCUMENT>