-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 VTelYNyI6TLTZHAqWW0jyw==

<SEC-DOCUMENT>0001140361-10-045044.txt : 20101112
<SEC-HEADER>0001140361-10-045044.hdr.sgml : 20101111
<ACCEPTANCE-DATETIME>20101112105024
ACCESSION NUMBER:		0001140361-10-045044
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20101112
DATE AS OF CHANGE:		20101112
EFFECTIVENESS DATE:		20101112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOLDMAN SACHS FUNDAMENTAL CURRENCY FUND PLC
		CENTRAL INDEX KEY:			0001459666
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L2

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-128886
		FILM NUMBER:		101183938

	BUSINESS ADDRESS:	
		STREET 1:		BLOCK D IVEAGH COURT
		STREET 2:		HARCOURT ROAD
		CITY:			DUBLIN 2
		STATE:			L2
		ZIP:			00000
		BUSINESS PHONE:		212-859-4447

	MAIL ADDRESS:	
		STREET 1:		BLOCK D IVEAGH COURT
		STREET 2:		HARCOURT ROAD
		CITY:			DUBLIN 2
		STATE:			L2
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001459666</cik>
        <entityName>GOLDMAN SACHS FUNDAMENTAL CURRENCY FUND PLC</entityName>
        <issuerAddress>
            <street1>Block D, Iveagh Court</street1>
            <street2>Harcourt Road</street2>
            <city>Dublin 2</city>
            <stateOrCountry>L2</stateOrCountry>
            <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
            <zipCode>00000</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>212-902-1000</issuerPhoneNumber>
        <jurisdictionOfInc>IRELAND</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Other</entityType>
        <entityTypeOtherDesc>Public Limited Company</entityTypeOtherDesc>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Adam</firstName>
                <lastName>Broder</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Block D, Iveagh Court</street1>
                <street2>Harcourt Road</street2>
                <city>Dublin 2</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Frank</firstName>
                <lastName>Ennis</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Block D, Iveagh Court</street1>
                <street2>Harcourt Road</street2>
                <city>Dublin 2</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Eugene</firstName>
                <lastName>Regan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Block D, Iveagh Court</street1>
                <street2>Harcourt Road</street2>
                <city>Dublin 2</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Alan</firstName>
                <lastName>Shuch</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Block D, Iveagh Court</street1>
                <street2>Harcourt Road</street2>
                <city>Dublin 2</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Shubotham</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Block D, Iveagh Court</street1>
                <street2>Harcourt Road</street2>
                <city>Dublin 2</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <zipCode>00000</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Theodore</firstName>
                <middleName>T.</middleName>
                <lastName>Sotir</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Block D, Iveagh Court</street1>
                <street2>Harcourt Road</street2>
                <city>Dublin 2</city>
                <stateOrCountry>L2</stateOrCountry>
                <stateOrCountryDescription>IRELAND</stateOrCountryDescription>
                <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.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0000895345-09-000958</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2005-11-01</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>200 West Street</street1>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10282-2198</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>26500000</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>2</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 FUNDAMENTAL CURRENCY FUND PLC</issuerName>
                <signatureName>/s/ Richard Cundiff</signatureName>
                <nameOfSigner>Richard Cundiff</nameOfSigner>
                <signatureTitle>Authorized Person</signatureTitle>
                <signatureDate>2010-11-12</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----