CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of Goldman Sachs ETF Trust of our report dated October 25, 2024, relating to the financial statements and financial highlights of each of the funds listed in Appendix A (collectively, the “Funds”), which appears in the Funds’ Annual Report on Form N-CSR for the year ended August 31, 2024. We also consent to the reference to us within the introductory note and under the headings “Financial Statements”, “Independent Registered Public Accounting Firm” and “Financial Highlights” in such Registration Statement.
| /s/ PricewaterhouseCoopers LLP |
| Boston, MA |
| September 3, 2025 |
Appendix A
| Fund Book |
Fund |
Period | ||
| Fundamental Equity Value Funds | Goldman Sachs Focused Value Fund | September 01, 2023 – August 31, 2024 | ||
| Fundamental Equity Growth Funds | Goldman Sachs Strategic Growth Fund | September 01, 2023 – August 31, 2024 | ||
| Fundamental Equity Growth Funds | Goldman Sachs Enhanced U.S. Equity Fund (formerly known as Goldman Sachs Enhanced Core Equity Fund) | September 01, 2023 – August 31, 2024 | ||
| Fundamental Equity Growth Funds | Goldman Sachs Technology Opportunities Fund | September 01, 2023 – August 31, 2024 | ||