Item 9.01 Financial Statements and Exhibits.

Exhibits are filed herewith in connection with the issuance of the following debt securities by The Goldman Sachs Group, Inc. (the "Company") on July 25, 2012, pursuant to the Company's automatic shelf registration statement on Form S-3 (File No. 333-176914) (the "Registration Statement"):

• $200,000,000 3.70% Notes due 2015

• $150,000,000 3.625% Notes due 2016

(d) Exhibits.

The following exhibits are incorporated by reference into the Registration Statement as exhibits thereto and are filed as part of this Current Report:

5.1 Opinion of Sullivan & Cromwell LLP.

23.1 Consent of Sullivan & Cromwell LLP (included as part of Exhibit 5.1).

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