---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-115896"
form_type: "8-K"
ticker: null
cik: "0002027537"
company_name: "Goldman Sachs Real Estate Finance Trust Inc"
filed_at: "2026-03-19T23:59:59+00:00"
generated_at: "2026-05-15T09:43:36.576445+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Goldman Sachs REIT subsidiary enters $500M repo facility with Santander

## Summary
- Facility allows Seller to finance mortgage loans and senior participation interests up to $500M.
- Advances bear interest at Term SOFR plus spread, with initial maturity March 13, 2029.
- Seller may request one-year extensions at Santander's discretion; a wind-down period is available.
- Company guarantees up to 25% of outstanding purchase price; full recourse applies upon bad-boy events.

## SEC filing metadata
- accession: 0001193125-26-115896
- form_type: 8-K
- cik: 0002027537
- company_name: Goldman Sachs Real Estate Finance Trust Inc
- filed_at: 2026-03-19T23:59:59+00:00
- event_type: debt
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 2.03
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/d125854d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-115896
- JSON: https://secwatch.observer/filing/0001193125-26-115896.json
- Plain text: https://secwatch.observer/filing/0001193125-26-115896.txt

## Source-grounded claims
- claim_id: 237441ba13447fb3f8ed77f1abdf5869609e5127
  claim: Goldman Sachs Real Estate Finance Trust Inc incurred credit facility of up to $500 million with Banco Santander, S.A., New York Branch at Term Secured Overnight Financing Rate (“SOFR”) for a one-month period plus a spr maturing March 13, 2029.
  evidence_excerpt: senior participation interests satisfying certain conditions set forth in the Repurchase Agreement. The Repurchase Agreement provides for asset purchases by the Buyers of up to $500 million (the “Facility”). Advances under the Repurchase Agreement accrue interest at a per annum rate equal to the Term Secured Overnight Financing Rate (“SOFR”) for a one-month period
  evidence_url: https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm
- claim_id: 3d595afae5f93afdfc6fec4183f019e1620fa0a0
  claim: Goldman Sachs Real Estate Finance Trust Inc incurred guarantee of 25% of the outstanding purchase price, accrued interest, fees, and other amounts with Banco Santander, S.A., New York Branch.
  evidence_excerpt: et LLC (“Seller”), an indirect, wholly-owned subsidiary of Goldman Sachs Real Estate Finance Trust Inc (the “Company”), entered into an Uncommitted Master Repurchase Agreement (together with the related transaction documents, the “Repurchase Agreement”), with Banco Santander, S.A., New York Branch (“Santander”), as a buyer (in such capacity, “Buyer”), to finance the acquisition and origination by Seller of mortgage loans (including mortgage loans combined with mezzanine loans) and senior participation interests satisfying certain conditions set forth in the Repurchase Agreement.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2027537/000119312526115896/0001193125-26-115896-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.