Post-Effective Amendment to Post-Effective Amendment by Investment Company (Form 485BXT)

As filed with the Securities and Exchange Commission on December 18, 2025

1933 Act Registration No. 333-200933

1940 Act Registration No. 811-23013

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-1A

REGISTRATION STATEMENT

UNDER

THE SECURITIES ACT OF 1933		☒
Pre-Effective Amendment No.		☐
Post-Effective Amendment No. 704		☒

and/or

REGISTRATION STATEMENT

UNDER

THE INVESTMENT COMPANY ACT OF 1940		☒
Amendment No. 707		☒

(Check appropriate box or boxes)

GOLDMAN SACHS ETF TRUST

(Exact Name of Registrant as Specified in Charter)

200 West Street

New York, New York 10282

(Address of Principal Executive Offices)

Registrant's Telephone Number, including Area Code: (212) 902-1000

ROBERT GRIFFITH, ESQ.

Goldman Sachs & Co. LLC

200 West Street

New York, New York 10282

(Name and Address of Agent for Service)

Copies to:

STEPHEN H. BIER, ESQ.

ALLISON M. FUMAI, ESQ.

Dechert LLP

1095 Avenue of the Americas

New York, New York 10036

Approximate Date of Proposed Public Offering: As soon as practicable after the effective date of the Registration Statement

It is proposed that this filing will become effective (check appropriate box)

☐	immediately upon filing pursuant to paragraph (b)

☒	on January 16, 2026 pursuant to paragraph (b)

☐	60 days after filing pursuant to paragraph (a)(1)

☐	on (date) pursuant to paragraph (a)(1)

☐	75 days after filing pursuant to paragraph (a)(2)

☐	on (date) pursuant to paragraph (a)(2) of rule 485.

If appropriate, check the following box:

☒	this post-effective amendment designates a new effective date for a previously filed post-effective amendment.

Title of Securities Being Registered:

Shares of the Goldman Sachs ActiveBeta^® Emerging Markets Low Vol Plus Equity ETF

Explanatory Note

Post-Effective Amendment No. 460 (the "Amendment") to the Registration Statement of Goldman Sachs ETF Trust was filed pursuant to Rule 485(a) under the Securities Act of 1933 on September 14, 2022 to register shares of Goldman Sachs ActiveBeta^® Emerging Markets Low Vol Plus Equity ETF. Pursuant to Rule 485(a), the Amendment would have become effective on November 28, 2022. Post-Effective Amendment No. 481 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating December 22, 2022 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 493 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating January 20, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 505 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating February 10, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 514 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating March 10, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 522 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating April 6, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 530 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating May 5, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 540 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating June 2, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 548 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating June 30, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 553 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating July 28, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 568 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating August 25, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 578 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating September 22, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 587 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating October 20, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 597 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating November 17, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 604 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating December 15, 2023 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 606 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating January 12, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 620 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating February 9, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 627 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating March 8, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 630 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating April 5, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 635 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating April 19, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 636 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating May 17, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 642 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating June 14, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 646 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating July 12, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 648 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating August 9, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 652 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating September 6, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 653 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating October 4, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 655 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating November 1, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 657 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating November 29, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 659 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating December 20, 2024 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 664 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating January 17, 2025 as the new date upon which the Amendment would have become effective. Post-Effective Amendment No. 675 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating February 14, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 677 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating March 14, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 681 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating April 11, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 686 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating May 9, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 688 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating June 6, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 691 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating July 3, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 693 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating August 1, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 695 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating August 29, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 696 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating September 26, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 698 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating October 24, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 701 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating November 21, 2025 as the date upon which the Amendment would have become effective. Post-Effective Amendment No. 703 was filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating December 19, 2025 as the date upon which the Amendment would have become effective. This Post-Effective Amendment No. 704 is being filed pursuant to Rule 485(b)(1)(iii) for the purpose of designating January 16, 2026 as the new date upon which the Amendment shall become effective. This Post-Effective Amendment No. 704 incorporates by reference the information contained in Parts A and B of the Amendment. Part C is filed herewith.

PART C: OTHER INFORMATION

Item 28.

Exhibits

(a)  (1)

Certificate of Trust of the Registrant dated December 16, 2009 (incorporated by reference from Pre-Effective Amendment No. 1 to the Trust's registration statement, SEC File No. 333-200933, filed May 4, 2015)

(2)

Amended and Restated Declaration of Trust dated September 20, 2022 (incorporated by reference from Post-Effective Amendment No. 466 to the Trust's registration statement, SEC File No. 333-200933, filed September 30, 2022)

(3)

Form of Amended Schedule A dated July 17, 2025, to the Amended and Restated Declaration of Trust dated September 20, 2022 (incorporated by reference from Post-Effective Amendment No. 699 to the Trust's registration statement, SEC File No. 333-200933, filed October 3, 2025)

(b)

Amended and Restated By-laws dated July 22, 2021 (incorporated by reference from Post-Effective Amendment No. 369 to the Trust's registration statement, SEC File No. 333-200933, filed July 26, 2021)

(c)

Not applicable.

(d)  (1)

Management Agreement between Registrant and Goldman Sachs Asset Management, L.P. (with respect to ActiveBeta® Emerging Markets Equity ETF) (incorporated by reference from Pre-Effective Amendment No. 3 to the Trust's registration statement, SEC File No. 333-200933, filed September 11, 2015)

(2)

Form of Management Agreement between Registrant and Goldman Sachs Asset Management, L.P. (with respect to ActiveBeta® Europe Equity ETF, ActiveBeta®International Equity ETF, ActiveBeta® Japan Equity ETF, ActiveBeta® U.S. Large Cap Equity ETF and ActiveBeta® U.S. Small Cap Equity ETF) (incorporated by reference from Post-Effective Amendment No. 10 to the Trust's registration statement, SEC File No. 333-200933, filed May 25, 2016)

(3)

Form of Amended Annex A to the Management Agreement between Registrant and Goldman Sachs Asset Management, L.P. (with respect to all series of Registrant except ActiveBeta® Emerging Markets Equity ETF) (incorporated by reference from Post-Effective Amendment No. 699 to the Trust's registration statement, SEC File No. 333-200933, filed October 3, 2025)

(e)  (1)

Distribution Agreement dated March 26, 2015 between Registrant and ALPS Distributors, Inc. (incorporated by reference from Pre-Effective Amendment No. 2 to the Trust's registration statement, SEC File No. 333-200933, filed August 7, 2015)

(2)

Distribution Agreement dated April 16, 2018 between Registrant and ALPS Distributors, Inc. (incorporated by reference from Post-Effective Amendment No. 126 to the Trust's registration statement, SEC File No. 333-200933, filed August 27, 2018)

(3)

Form of Amendment to Distribution Agreement between Registrant and ALPS Distributors, Inc. (incorporated by reference from Post-Effective Amendment No. 126 to the Trust's registration statement, SEC File No. 333-200933, filed August 27, 2018)

(f)

Not applicable.

(g)  (1)

Custody Agreement dated April 5, 2011 between Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 279 to Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed April 28, 2011)

(2)

Letter Amendment to the Custodian Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Pre-EffectiveAmendment No. 2 to the Trust's registration statement, SEC File No. 333-200933, filed August 7, 2015)

(3)

Letter Amendment dated October 20, 2015 to the Custodian Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 518 to Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed January 15, 2016)

(4)

Amendment dated January 6, 2016 to the Custodian Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 523 to Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed January 29, 2016)

(5)

Amendment dated March 1, 2016 to the Custodian Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (Goldman Sachs Financial Square Tax-Exempt Money Market Fund and Goldman Sachs Investor Tax-Exempt Money Market Fund) (incorporated by reference from Post-Effective Amendment No. 559 to Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed May 20, 2016)

(6)

Amendment dated June 13, 2016 to the Custodian Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (Goldman Sachs Hedge Industry VIP ETF) (incorporated by reference from Post-Effective Amendment No. 93 to the Trust's registration statement, SEC File No. 333-200933, filed December 22, 2017)

(7)

Amendment dated August 29, 2016 to the Custodian Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (Goldman Sachs Treasury Access 0-1 Year ETF) (incorporated by reference from Post-Effective Amendment No. 93 to the Trust's registration statement, SEC File No. 333-200933, filed December 22, 2017)

(8)

Amendment dated April 5, 2017 to the Custodian Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (Goldman Sachs Access Emerging Markets Local Currency Bond ETF, Goldman Sachs Access High Yield Corporate Bond ETF and Goldman Sachs Access Investment Grade Corporate Bond ETF) (incorporated by reference from Post-Effective Amendment No. 93 to the Trust's registration statement, SEC File No. 333-200933, filed December 22, 2017)

(9)

Amendment dated May 10, 2017 to the Custodian Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (Goldman Sachs Equal Weight U.S. Large Cap Equity ETF) (incorporated by reference from Post-Effective Amendment No. 93 to the Trust's registration statement, SEC File No. 333-200933, filed December 22, 2017)

(10)

Amendment dated December 10, 2018 to the Custody Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 202 to the Trust's registration statement, SEC File No. 333-200933, filed May 10, 2019)

(11)

Amendment dated July 12, 2019 to the Custody Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (certain equity funds) (incorporated by reference from Post-Effective Amendment No. 778 to the Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed December 20, 2019)

(12)

Amendment dated December 13, 2019 to the Custody Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 281 to the Trust's registration statement, SEC File No. 333-200933, filed July 6, 2020)

(13)

Letter Amendment dated March 10, 2022 to the Custody Agreement between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust, Goldman Sachs ETF Trust II, Goldman Sachs Real Estate Diversified Income Fund, Cayman Commodity-MFS, LLC, and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 498 to the Trust's registration statement, SEC File No. 333-200933, filed December 27, 2022)

(14)

Amendment dated October 12, 2023 to the Custody Agreement between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust, Goldman Sachs ETF Trust II, Goldman Sachs Real Estate Diversified Income Fund, Cayman Commodity-MFS, LLC, and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 618 to the Trust's registration statement, SEC File No. 333-200933, filed December 27, 2023)

(15)

Amendment dated June 9, 2025 to the Custody Agreement between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust, Goldman Sachs ETF Trust II, Goldman Sachs Real Estate Diversified Income Fund, Cayman Commodity-MFS, LLC, and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 692 to the Trust's registration statement, SEC File No. 333-200933, filed June 20, 2025)

(h)  (1)

Transfer Agency and Service Agreement between Registrant and The Bank of New York Mellon (incorporated by reference from Pre-Effective Amendment No. 3 to the Trust's registration statement, SEC File No. 333-200933, filed September 11, 2015)

(2)

Amendment dated December 10, 2018 to the Transfer Agency and Service Agreement between Registrant and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 202 to the Trust's registration statement, SEC File No. 333-200933, filed May 10, 2019)

(3)

Amendment dated December 13, 2019 to the Transfer Agency and Service Agreement between Registrant and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 281 to the Trust's registration statement, SEC File No. 333-200933, filed July 6, 2020)

(4)

Form of Authorized Participant Agreement (incorporated by reference from Pre-Effective Amendment No. 2 to the Trust's registration statement, SEC File No. 333-200933,filed August 7, 2015)

(5)

Fund Administration and Accounting Agreement dated April 5, 2011 between Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 279 to the Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed April 28, 2011)

(6)

Letter Amendment to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Pre-Effective Amendment No. 2 to the Trust's registration statement, SEC File No. 333-200933, filed August 7, 2015)

(7)

License Agreement between the Trust and Goldman Sachs Asset Management, L.P. (incorporated by reference from Pre-Effective Amendment No. 3 to the Trust's registration statement, SEC File No. 333-200933, filed September 11, 2015)

(8)

Letter Amendment dated October 20, 2015 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 3 to the Trust's registration statement, SEC File No. 333-200933, filed February 8, 2016)

(9)

Amendment dated January 6, 2016 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 523 to Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed January 29, 2016)

(10)

Amendment dated March 1, 2016 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (Goldman Sachs Financial Square Tax-Exempt Money Market Fund and Goldman Sachs Investor Tax-Exempt Money Market Fund) (incorporated by reference from Post-Effective Amendment No. 559 to Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed May 20, 2016)

(11)

Amendment dated December 10, 2018 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 202 to the Trust's registration statement, SEC File No. 333-200933, filed May 10, 2019)

(12)

Amendment dated July 12, 2019 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust, Registrant and The Bank of New York Mellon (certain equity funds) (incorporated by reference from Post-Effective Amendment No. 778 to the Goldman Sachs Trust's registration statement, SEC File No. 33-17619, filed December 20, 2019)

(13)

Amendment dated December 13, 2019 to the Fund Administration and Accounting Agreement dated April 28, 2016 between Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust, Registrant and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 281 to the Trust's registration statement, SEC File No. 333-200933, filed July 6, 2020)

(14)

Expense Limitation Agreement between Registrant and Goldman Sachs Asset Management, L.P. relating to Goldman Sachs ActiveBeta® Emerging Markets Equity ETF (incorporated by reference from Post-Effective Amendment No. 72 to the Trust's registration statement, SEC File No. 333-200933, filed July 6, 2017)

(15)

Letter Amendment dated March 10, 2022 to the Transfer Agency and Service Agreement between Registrant, Goldman Sachs ETF Trust II and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 498 to the Trust's registration statement, SEC File No. 333-200933, filed December 27, 2022)

(16)

Letter Amendment dated March 17, 2022 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust II, Goldman Sachs Variable Insurance Trust, Goldman Sachs ETF Trust II, Goldman Sachs Real Estate Diversified Income Fund and Cayman Commodity-MFS, LLC and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 498 to the Trust's registration statement, SEC File No. 333-200933, filed December 27, 2022)

(17)

Form of Fund of Funds Investment Agreement (incorporated by reference from Post-Effective Amendment No. 498 to the Trust's registration statement, SEC File No. 333-200933, filed December 27, 2022)

(18)

Amendment dated October 12, 2023 to the Transfer Agency and Service Agreement between Registrant, Goldman Sachs ETF Trust II and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 618 to the Trust's registration statement, SEC File No. 333-200933, filed December 27, 2023)

(19)

Amendment dated October 12, 2023 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust, Goldman Sachs ETF Trust II, Goldman Sachs Real Estate Diversified Income Fund and Cayman Commodity-MFS, LLC and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 618 to the Trust's registration statement, SEC File No. 333-200933, filed December 27, 2023)

(20)

Amendment dated May 31, 2024 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust, Goldman Sachs ETF Trust II, Goldman Sachs Real Estate Diversified Income Fund and Cayman Commodity-MFS, LLC and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 672 to the Trust's registration statement, SEC File No. 333-200933, filed December 26, 2024)

(21)

Amendment dated June 9, 2025 to the Transfer Agency and Service Agreement between Registrant, Goldman Sachs ETF Trust II and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 692 to the Trust's registration statement, SEC File No. 333-200933, filed June 20, 2025)

(22)

Amendment dated June 9, 2025 to the Fund Administration and Accounting Agreement dated April 5, 2011 between Registrant, Goldman Sachs Trust, Goldman Sachs Variable Insurance Trust, Goldman Sachs ETF Trust II, Goldman Sachs Real Estate Diversified Income Fund and Cayman Commodity-MFS, LLC and The Bank of New York Mellon (incorporated by reference from Post-Effective Amendment No. 692 to the Trust's registration statement, SEC File No. 333-200933, filed June 20, 2025)

(i)

Opinion and Consent of Dechert LLP (to be filed by amendment)

(j)

Not applicable.

(k)

Not applicable.

(l)

Subscription Letter related to Initial Capital provided by The Goldman Sachs Group, Inc. (incorporated by reference from Pre-Effective Amendment No. 2 to the Trust's registration statement, SEC File No. 333-200933, filed August 7, 2015)

(m)

Distribution and Service Plan (incorporated by reference from Pre-Effective Amendment No. 3 to the Trust's registration statement, SEC File No. 333-200933, filed September 11, 2015)

(n)

Not applicable.

(p)  (1)

Code of Ethics - Goldman Sachs ETF Trust (incorporated by reference from Post-Effective Amendment No. 310 to the Trust's registration statement, SEC File No. 333-200933, filed December 28, 2020)

(2)

Code of Ethics - Goldman Sachs Asset Management, L.P. (incorporated by reference from Post- Effective Amendment No. 533 to the Trust's registration statement, SEC File No. 333-200933, filed April 28, 2023)

(3)

Code of Ethics - ALPS Distributors, Inc. (incorporated by reference from Pre-Effective Amendment No. 3 to the Trust's registration statement, SEC File No. 333-200933,filed September 11, 2015)

(q)

Powers of Attorney for James A. McNamara, Joseph F. DiMaria, Gregory G. Weaver, Cheryl K. Beebe, Dwight L. Bush, Kathryn A. Cassidy, John G. Chou, Joaquin Delgado, Eileen H. Dowling, Lawrence Hughes, John F. Killian, Steven D. Krichmar, Michael Latham and Lawrence W. Stranghoener (incorporated by reference from Post-Effective Amendment No. 692 to the Trust's registration statement, SEC File No. 333-200933, filed June 20, 2025)

Item 29.

Persons Controlled by or Under Common Control with the Fund

Not applicable.

Item 30.

Indemnification

Article VII, Section 7.5 of the Amended and Restated Declaration of Trust of the Registrant, a Delaware statutory trust, provides for indemnification of the Trustees, officers and employees of the Registrant by the Registrant, subject to certain limitations. The Declaration of Trust is incorporated by reference to Exhibit (a).

Section 6 of the Distribution Agreement between the Registrant and Distributor dated March 26, 2015, provides that the Registrant will indemnify Distributor against certain liabilities, subject to certain conditions. A copy of the Distribution Agreement is incorporated by reference as Exhibit (e), to the Registrant's Registration Statement.

Fund and trustees and officers liability policies purchased jointly by the Registrant and other registered investment companies for which the trustees and officers serve as such insure such persons and their respective trustees, partners, officers and employees, subject to the policies' coverage limits and exclusions and varying deductibles, against loss resulting from claims by reason of any act, error, omission, misstatement, misleading statement, neglect or breach of duty.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is therefore unenforceable.

Item 31.

Business and Other Connections of Investment Adviser

Goldman Sachs Asset Management, L.P. ("GSAM") is an indirect wholly-owned subsidiary of The Goldman Sachs Group, Inc. and serves as investment adviser to the Registrant. GSAM is engaged in the investment advisory business. GSAM is part of The Goldman Sachs Group, Inc., a public company that is a bank holding company, financial holding company and a world-wide, full-service financial services organization. GSAM Holdings LLC is the general partner and principal owner of GSAM. Information about the officers and partners of GSAM is included in their Form ADV filed with the Commission (registration number 801-37591) and is incorporated herein by reference.

Item 32.

Principal Underwriters

(a) ALPS Distributors, Inc. acts as the distributor for the Registrant and the following investment companies: 1290 Funds, 1WS Credit Income Fund, abrdn ETFs, Accordant ODCE Index Fund, Alpha Alternative Assets Fund, ALPS Series Trust, Alternative Credit Income Fund, Apollo Diversified Credit Fund, Apollo Diversified Real Estate Fund, AQR Funds, Axonic Alternative Income Fund, Axonic Funds, BBH Trust, Bluerock High Income Institutional Credit Fund, Bluerock Total Income + Real Estate Fund, Bridge Builder Trust, Cambria ETF Trust, Centre Funds, CION Ares Diversified Credit Fund, Columbia ETF Trust, Columbia ETF Trust I, Columbia ETF Trust II, CRM Mutual Fund Trust, DBX ETF Trust, ETF Series Solutions (Vident Series), Financial Investors Trust, Firsthand Funds, Flat Rock Core Income Fund, Flat Rock Opportunity Fund, FS Credit Income Fund, FS Energy Total Return Fund, FS Multi-Alternative Income Fund, FS Series Trust, FS MVP Private Markets Fund, Goehring & Rozencwajg Investment Funds, Goldman Sachs ETF Trust II, Graniteshares ETF Trust, Hartford Funds Exchange-Traded Trust, Heartland Group, Inc., IndexIQ Active ETF Trust, IndexIQ ETF Trust, Investment Managers Series Trust II (AXS-Advised Funds), Janus Detroit Street Trust, Lattice Strategies Trust, Litman Gregory Funds Trust, Manager Directed Portfolios (Spyglass Growth Fund), Meridian Fund, Inc., Natixis ETF Trust, Natixis ETF Trust II, Opportunistic Credit Interval Fund, PRIMECAP Odyssey Funds, Principal Exchange-Traded Funds, RiverNorth Funds, RiverNorth Opportunities Fund, Inc., RiverNorth/DoubleLine Strategic Opportunity Fund, Inc., RiverNorth Opportunistic Municipal Income Fund, Inc., RiverNorth Managed Duration Municipal Income Fund, Inc., RiverNorth Flexible Municipal Income Fund, Inc., RiverNorth Capital and Income Fund, Inc., RiverNorth Flexible Municipal Income Fund II, Inc., RiverNorth Managed Duration Municipal Income Fund II, Inc., SPDR Dow Jones Industrial Average ETF Trust, SPDR S&P 500 ETF Trust, SPDR S&P MidCap 400 ETF Trust, Sprott Funds Trust, Stone Ridge Trust, Stone Ridge Trust II, Stone Ridge Trust IV, Stone Ridge Trust V, Stone Ridge Trust VIII, The Arbitrage Funds, Themes ETF Trust, Thrivent ETF Trust, USCF ETF Trust, Valkyrie ETF Trust II, Wasatch Funds, WesMark Funds, Wilmington Funds, X-Square Balanced Fund and X-Square Series Trust.

(b) To the best of Registrant's knowledge, the directors and executive officers of ALPS Distributors, Inc., are as follows:

Name*		Position with Underwriter		Positions with Fund
Stephen J. Kyllo		President, Chief Operating Officer, Director, Chief Compliance Officer		None
Brian Schell**		Vice President and Treasurer		None
Eric Parsons		Vice President, Controller and Assistant Treasurer		None
Jason White***		Secretary		None
Richard C. Noyes		Senior Vice President, General Counsel, Assistant Secretary		None
Eric Theroff^		Assistant Secretary		None
Adam Girard^^		Tax Officer		None
Liza Price		Vice President, Managing Counsel		None
Jed Stahl		Vice President, Managing Counsel		None
Terence Digan		Vice President		None
James Stegall		Vice President		None

*	Except as otherwise noted, the principal business address for each of the above directors and executive officers is 1290 Broadway, Suite 1000, Denver, Colorado 80203.

**	The principal business address for Mr. Schell is 100 South Wacker Drive, 19th Floor, Chicago, IL 60606.

***	The principal business address for Mr. White is 4 Times Square, New York, NY 10036.

^	The principal business address for Mr. Theroff is 1055 Broadway Boulevard, Kansas City, MO 64105.

^^	The principal business address for Mr. Girard is 80 Lamberton Road, Windsor, CT 06095.

(c) Not applicable.

Item 33.

Location of Accounts and Records

The Amended and Restated Declaration of Trust, Amended and Restated By-laws and minute books of the Registrant and certain investment adviser records will be in the physical possession of GSAM, 200 West Street, New York, New York 10282. All other accounts, books and other documents required to be maintained under Section 31(a) of the Investment Company Act of 1940 and the rules promulgated thereunder will be in the physical possession of The Bank of New York Mellon, 240 Greenwich Street, New York, New York 10286.

Item 34.

Management Services

Not applicable.

Item 35.

Undertakings

Not applicable.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant certifies that it meets all the requirements for effectiveness of this Post-Effective Amendment No. 704 under Rule 485(b) under the Securities Act of 1933 and has duly caused this Post-Effective Amendment No. 704 to its Registration Statement to be signed on its behalf by the undersigned, duly authorized, in the City and State of New York on the 18th day of December, 2025.

Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment to said Registration Statement has been signed below by the following persons in the capacities and on the date indicated.

Name		Title		Date
1James A. McNamara		President, Principal Executive Officer and Trustee		December 18, 2025
James A. McNamara
1Joseph F. DiMaria		Treasurer, Principal Financial Officer and Principal Accounting Officer		December 18, 2025
Joseph F. DiMaria
1Gregory G. Weaver		Chair and Trustee		December 18, 2025
Gregory G. Weaver
1Cheryl K. Beebe		Trustee		December 18, 2025
Cheryl K. Beebe
1Dwight L. Bush		Trustee		December 18, 2025
Dwight L. Bush
1Kathryn A. Cassidy		Trustee		December 18, 2025
Kathryn A. Cassidy
1John G. Chou		Trustee		December 18, 2025
John G. Chou
1Joaquin Delgado		Trustee		December 18, 2025
Joaquin Delgado
1Eileen H. Dowling		Trustee		December 18, 2025
Eileen H. Dowling
1Lawrence Hughes		Trustee		December 18, 2025
Lawrence Hughes
1John F. Killian		Trustee		December 18, 2025
John F. Killian

1Steven D. Krichmar		Trustee		December 18, 2025
Steven D. Krichmar
1Michael Latham		Trustee		December 18, 2025
Michael Latham
1Lawrence W. Stranghoener		Trustee		December 18, 2025
Lawrence W. Stranghoener
By: /s/ Robert Griffith
Robert Griffith,
Attorney-In-Fact

1	Pursuant to powers of attorney previously filed.

CERTIFICATE

The undersigned Secretary for Goldman Sachs ETF Trust (the "Trust") hereby certifies that the Board of Trustees of the Trust duly adopted the following resolution at a meeting of the Board held on June 18, 2025.

RESOLVED, that the Trustees and Officers of the Trusts who may be required to sign the Trusts' Registration Statements or any amendments thereto be, and each hereby is, authorized to execute a power of attorney appointing James A. McNamara, Caroline L. Kraus, Joseph F. DiMaria and Robert Griffith jointly and severally, their attorneys-in-fact, until the earlier of his or her resignation or removal as an officer of the Trusts, each with power of substitution, for said Trustees and Officers in any and all capacities to sign the Registration Statements under the Securities Act and the 1940 Act of the Trusts and any and all amendments to such Registration Statements, and to file the same, with exhibits thereto, if any, and other documents in connection therewith, with the SEC and with other federal, state, foreign and quasi-governmental agencies and such other instruments related to compliance with certain of the federal securities laws and other applicable federal, state, foreign and quasi-government filings, the Trustees and Officers hereby ratifying and confirming all that each of said attorneys-in-fact, or his or her substitute or substitutes, may do or cause to be done by virtue thereof.

Dated: December 18, 2025