<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/seventeenafiler" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>X-17A-5</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0000042352</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <returnCopyFlag>true</returnCopyFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <submissionInformation>
      <periodBegin>01-01-2024</periodBegin>
      <periodEnd>12-31-2024</periodEnd>
      <typeOfRegistrant>
        <typeOfBDRegistrant>Broker-dealer</typeOfBDRegistrant>
        <typeOfSDRegistrant>Security-based swap dealer</typeOfSDRegistrant>
      </typeOfRegistrant>
      <materialWeakness>N</materialWeakness>
    </submissionInformation>
    <registrantIdentification>
      <brokerDealerName>GOLDMAN SACHS &amp; CO. LLC</brokerDealerName>
      <businessAddress>
        <com:street1>200 WEST STREET</com:street1>
        <com:city>NEW YORK</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10282-2198</com:zipCode>
      </businessAddress>
      <contactPersonName>Thomas J. Favia</contactPersonName>
      <contactPersonPhoneNumber>2129021710</contactPersonPhoneNumber>
    </registrantIdentification>
    <accountantIdentification>
      <accountantName>PricewaterhouseCoopers LLP</accountantName>
      <accountantAddress>
        <com:street1>300 Madison Avenue</com:street1>
        <com:city>New York </com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10017</com:zipCode>
      </accountantAddress>
      <accountantType>Certified Public Accountant</accountantType>
    </accountantIdentification>
    <oathSignature>
      <signPersonName>Brian Doyle</signPersonName>
      <entityName>GOLDMAN SACHS &amp; CO. LLC</entityName>
      <signDate>12-31-2024</signDate>
      <explanation>Receivables from customers and counterparties includes $11,390,412 receivable from Executive Officers and payables to customers and counterparties includes $12,011,434 payable to Executive Officers. Additionally, the account balances of certain affiliates are included in receivables from customers and counterparties or payables to customers and counterparties for purposes of financial statement presentation. Pursuant to FINRA Rule 4140, I affirm that the attached, have been or will be made available to Executive Officers of The Goldman Sachs Group, Inc.</explanation>
      <signature>Brian Doyle</signature>
      <oathTitle>Chief Financial Officer</oathTitle>
      <confirmNotarizedFlag>Y</confirmNotarizedFlag>
    </oathSignature>
  </formData>
</edgarSubmission>