-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 VNsTob9RGZFMDA55bnY5D3cCZBIrhkN/XRngaT+H6AghB74CzWnAg5hhexdKc69G
 3cYp+ctYi6b/i3l1QsiO0Q==

<SEC-DOCUMENT>0000895345-09-000356.txt : 20090430
<SEC-HEADER>0000895345-09-000356.hdr.sgml : 20090430
<ACCEPTANCE-DATETIME>20090430143818
ACCESSION NUMBER:		0000895345-09-000356
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20090430
DATE AS OF CHANGE:		20090430
EFFECTIVENESS DATE:		20090430

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Goldman Sachs CORE sm US Flex Fund
		CENTRAL INDEX KEY:			0001354146
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L2

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-86573
		FILM NUMBER:		09782856

	BUSINESS ADDRESS:	
		STREET 1:		GUILD HOUSE GUILD STREET
		STREET 2:		INTERNATIONAL FINANCIAL SERVICES CENTRE
		CITY:			DUBLIN 1 IRELAND
		STATE:			L2
		ZIP:			00000
		BUSINESS PHONE:		212 859 4447

	MAIL ADDRESS:	
		STREET 1:		GUILD HOUSE GUILD STREET
		STREET 2:		INTERNATIONAL FINANCIAL SERVICES CENTRE
		CITY:			DUBLIN 1 IRELAND
		STATE:			L2
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0301</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001354146</cik>
        <entityName>Goldman Sachs CORE sm US Flex Fund</entityName>
        <issuerAddress>
            <street1>GUILD HOUSE GUILD STREET</street1>
            <street2>INTERNATIONAL FINANCIAL SERVICES CENTRE</street2>
            <city>DUBLIN 1 IRELAND</city>
            <stateOrCountry>L2</stateOrCountry>
            <zipCode>00000</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>212 859 4447</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>L2</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2005</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName></middleName>
                <lastName>Keogh</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Guild House, Guild Street</street1>
                <street2>International Financial Services Centre</street2>
                <city>Dublin 1</city>
                <stateOrCountry>L2</stateOrCountry>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Hugo</firstName>
                <middleName></middleName>
                <lastName>MacNeill</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Guild House, Guild Street</street1>
                <street2>International Financial Services Centre</street2>
                <city>Dublin 1</city>
                <stateOrCountry>L2</stateOrCountry>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>M.</middleName>
                <lastName>Perlowski</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Guild House, Guild Street</street1>
                <street2>International Financial Services Centre</street2>
                <city>Dublin 1</city>
                <stateOrCountry>L2</stateOrCountry>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Theodore</firstName>
                <middleName>T.</middleName>
                <lastName>Sotir</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Guild House, Guild Street</street1>
                <street2>International Financial Services Centre</street2>
                <city>Dublin 1</city>
                <stateOrCountry>L2</stateOrCountry>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Other Investment Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>9999999997-07-003185</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2006-02-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Goldman, Sachs &amp; Co.</recipientName>
                <recipientCRDNumber>361</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>85 Broad Street</street1>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>10004</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>472608920</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>6</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Goldman Sachs CORE sm US Flex Fund</issuerName>
                <signatureName>/s/ Richard Cundiff</signatureName>
                <nameOfSigner>Richard Cundiff</nameOfSigner>
                <signatureTitle>Vice President of the Investment Manager</signatureTitle>
                <signatureDate>2009-04-30</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----