Summary of GOLDMAN SACHS GROUP INC

Item 9.01 Financial Statements and Exhibits.

Exhibits are filed herewith in connection with the issuance of the following securities by Vesey Street Investment Trust I (the "Trust") and The Goldman Sachs Group, Inc. (the "Company") on July 20, 2012, pursuant to the Company's automatic shelf registration statement on Form S-3 (File No. 333-176914) (as amended, the "Registration Statement"):

Х $500,010,000 aggregate liquidation amount of the Trust's 4.404% Senior Guaranteed Trust Securities due 2016, guaranteed on a senior basis by the Company; and

Х $500,010,000 aggregate principal amount of the Company's Series VS-1 Remarketed 4.404% Junior Subordinated Notes due 2016.

(d) Exhibits.

The following exhibits are filed as part of this Current Report:

1.1 Distribution Agreement, dated July 17, 2012, among Vesey Street Investment

        Trust I, The Goldman Sachs Group, Inc. and Goldman, Sachs & Co., as
        representative of the several Agents named therein.

 4.1    Seventh Supplemental Indenture, dated as of July 20, 2012, between The
        Goldman Sachs Group, Inc., as Issuer, and The Bank of New York Mellon, as
        Trustee, with respect to the junior subordinated notes of The Goldman
        Sachs Group, Inc.

 4.2    Guarantee Agreement, dated as of July 20, 2012, between The Goldman Sachs
        Group, Inc., as Guarantor, and The Bank of New York Mellon, as Guarantee
        Trustee, with respect to Vesey Street Investment Trust I.

 4.3    Amended and Restated Declaration of Trust, dated as of July 20, 2012,
        among The Goldman Sachs Group, Inc. as Sponsor, The Bank of New York
        Mellon, as Property Trustee, BNY Mellon Trust of Delaware, as Delaware
        Trustee, the Administrative Trustees and the several Holders of the Trust
        Securities, with respect to Vesey Street Investment Trust I.

 5.1    Opinion of Richards, Layton & Finger, P.A.

 5.2    Opinion of Sullivan & Cromwell LLP.

 8.1    Tax Opinion of Sullivan & Cromwell LLP.

23.1    Consent of Richards, Layton & Finger, P.A. (included as part of Exhibit
        5.1).

23.2    Consent of Sullivan & Cromwell LLP (included as part of Exhibits 5.2 and
        8.1).