GER Goldman Sachs MLP Energy Renaissance Fund

Certificate of Accounting of Securities and Similar

Investments in the Custody of

Management Investment Companies

Pursuant to Rule 17f-2 [17 CFR 270.17f-2]

Report of Independent Accountants

To the Audit Committee of the Goldman Sachs MLP and Energy Renaissance Fund

We have examined management’s assertion, included in the accompanying Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940, that the Goldman Sachs MLP and Energy Renaissance Fund (hereafter referred to as the “Fund”) complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (“the Act”), as interpreted in management’s assertion as of April 30, 2021 with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form. Management is responsible for its assertion and the Fund’s compliance with those requirements. Our responsibility is to express an opinion on management’s assertion about the Fund’s compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects, and, accordingly, included examining, on a test basis, evidence about the Fund’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. Included among our procedures were the following tests performed as of April 30, 2021, and with respect to agreement of purchases and sales of shares of beneficial interest of the underlying funds, for the period from September 1, 2020, through April 30, 2021:

We believe that our examination provides, and that the evidence we obtained is sufficient and appropriate to provide, a reasonable basis for our opinion. Our examination does not provide a legal determination on each Fund’s compliance with specified requirements.

In our opinion, management’s assertion that the Goldman Sachs MLP and Energy Renaissance Fund complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940, as interpreted in management’s assertion as of April 30, 2021 with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form, is fairly stated, in all material respects.

This report is intended solely for the information and use of management and the Audit Committee of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

PricewaterhouseCoopers LLP

December 13, 2021

Management Statement Regarding Compliance with Certain Provisions of the

Investment Company Act of 1940

We, as members of management of the Goldman Sachs MLP and Energy Renaissance Fund (the “Fund”), are responsible for complying with the requirements of subsections (b) and (c) of Rule 17f-2, Custody of Investments by Registered Management Investment Companies, of the Investment Company Act of 1940, as interpreted, amended or modified based on SEC orders or SEC staff issued no-action guidance relevant to interests in underlying funds held by an affiliated transfer agent in book entry form (“Rule 17f-2”). We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Fund’s compliance with the requirements of Rule 17f-2, as of April 30, 2021.

Based on this evaluation, we assert that the Fund was in compliance with the requirements of Rule 17f-2 of the Investment Company Act of 1940, as of April 30, 2021, with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form.

Appendix A

Report of Independent Accountants

To the Audit Committee of the Goldman Sachs MLP and Energy Renaissance Fund

We have examined management’s assertion, included in the accompanying Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940, that the Goldman Sachs MLP and Energy Renaissance Fund (hereafter referred to as the “Fund”) complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (“the Act”), as interpreted in management’s assertion as of July 31, 2021 with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form. Management is responsible for its assertion and the Fund’s compliance with those requirements. Our responsibility is to express an opinion on management’s assertion about the Fund’s compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects, and, accordingly, included examining, on a test basis, evidence about the Fund’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. Included among our procedures were the following tests performed as of July 31, 2021, and with respect to agreement of purchases and sales of shares of beneficial interest of the underlying funds, for the period from April 30, 2021 (the date of the most recent examination), through July 31, 2021:

We believe that our examination provides, and that the evidence we obtained is sufficient and appropriate to provide, a reasonable basis for our opinion. Our examination does not provide a legal determination on each Fund’s compliance with specified requirements.

In our opinion, management’s assertion that the Goldman Sachs MLP and Energy Renaissance Fund complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940, as interpreted in management’s assertion as of July 31, 2021 with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form, is fairly stated, in all material respects.

This report is intended solely for the information and use of management and the Audit Committee of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

PricewaterhouseCoopers LLP

December 13, 2021

Management Statement Regarding Compliance with Certain Provisions of the

Investment Company Act of 1940

We, as members of management of the Goldman Sachs MLP and Energy Renaissance Fund (the “Fund”), are responsible for complying with the requirements of subsections (b) and (c) of Rule 17f-2, Custody of Investments by Registered Management Investment Companies, of the Investment Company Act of 1940, as interpreted, amended or modified based on SEC orders or SEC staff issued no-action guidance relevant to interests in underlying funds held by an affiliated transfer agent in book entry form (“Rule 17f-2”). We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Fund’s compliance with the requirements of Rule 17f-2, as of July 31, 2021 and from May 1, 2021 through July 31, 2021.

Based on this evaluation, we assert that the Fund was in compliance with the requirements of Rule 17f-2 of the Investment Company Act of 1940, as of July 31, 2021 and from May 1, 2021 through July 31, 2021, with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form.

Appendix A

Report of Independent Accountants

To the Audit Committee of the Goldman Sachs MLP and Energy Renaissance Fund

We have examined management’s assertion, included in the accompanying Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940, that the Goldman Sachs MLP and Energy Renaissance Fund (hereafter referred to as the “Fund”) complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (“the Act”), as interpreted in management’s assertion as of August 31, 2021 with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form. Management is responsible for its assertion and the Fund’s compliance with those requirements. Our responsibility is to express an opinion on management’s assertion about the Fund’s compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects, and, accordingly, included examining, on a test basis, evidence about the Fund’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. Included among our procedures were the following tests performed as of August 31, 2021, and with respect to agreement of purchases and sales of shares of beneficial interest of the underlying funds, for the period from July 31, 2021 (the date of the most recent examination), through August 31, 2021:

We believe that our examination provides, and that the evidence we obtained is sufficient and appropriate to provide, a reasonable basis for our opinion. Our examination does not provide a legal determination on each Fund’s compliance with specified requirements.

In our opinion, management’s assertion that the Goldman Sachs MLP and Energy Renaissance Fund complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940, as interpreted in management’s assertion as of August 31, 2021 with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form, is fairly stated, in all material respects.

This report is intended solely for the information and use of management and the Audit Committee of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

PricewaterhouseCoopers LLP

December 13, 2021

Management Statement Regarding Compliance with Certain Provisions of the

Investment Company Act of 1940

We, as members of management of the Goldman Sachs MLP and Energy Renaissance Fund (the “Fund”), are responsible for complying with the requirements of subsections (b) and (c) of Rule 17f-2, Custody of Investments by Registered Management Investment Companies, of the Investment Company Act of 1940, as interpreted, amended or modified based on SEC orders or SEC staff issued no-action guidance relevant to interests in underlying funds held by an affiliated transfer agent in book entry form (“Rule 17f-2”). We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Fund’s compliance with the requirements of Rule 17f-2, as of August 31, 2021 and from August 1, 2021 through August 31, 2021.

Based on this evaluation, we assert that the Fund was in compliance with the requirements of Rule 17f-2 of the Investment Company Act of 1940, as of August 31, 2021 and from August 1, 2021 through August 31, 2021, with respect to shares of beneficial interest of the underlying funds owned by the Fund and held by Goldman Sachs & Co. LLC in book entry form.

Appendix A

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