EXHIBIT 15.1
May 7, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: The Goldman Sachs Group, Inc.
Registration Statement on Form S-1
(File No. 333-75213)
Commissioners:
We are aware that our report dated April 9, 1999 on our review of the condensed
consolidated financial statements of The Goldman Sachs Group, L.P. and
Subsidiaries (the "Firm") as of February 26, 1999 and for the three months ended
February 26, 1999 and February 27, 1998 is included in the Firm's Prospectus
constituting part of this Registration Statement on Form S-1. Pursuant to Rule
436(c) under the Securities Act of 1933, that report should not be considered a
part of the Registration Statement prepared or certified by us within the
meaning of Sections 7 and 11 of that Act.
Very truly yours,
/s/ PricewaterhouseCoopers LLP