---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-143803"
form_type: "8-K"
ticker: null
cik: "0002027537"
company_name: "Goldman Sachs Real Estate Finance Trust Inc"
filed_at: "2026-04-06T23:59:59+00:00"
generated_at: "2026-05-15T07:27:20.375357+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Goldman Sachs Real Estate Finance Trust closes $1.05B CLO with eight tranches

## Summary
- Issued $1.05B total: Class A ($619.5M, AAAsf/Aaa), A-S, B, C, D, E, F, G notes and $72.2M preferred shares.
- Proceeds used to purchase commercial/multifamily mortgage loans and repay warehouse financing.
- Subsidiary retained 100% of Class F, G notes and preferred shares to satisfy U.S./EU risk retention rules.
- Goldman Sachs Asset Management named collateral manager; reinvestment period through September 2028.
- Notes mature October 2043; interest based on Term SOFR plus spreads (e.g., Class A at SOFR+1.50%).

## SEC filing metadata
- accession: 0001193125-26-143803
- form_type: 8-K
- cik: 0002027537
- company_name: Goldman Sachs Real Estate Finance Trust Inc
- filed_at: 2026-04-06T23:59:59+00:00
- event_type: debt
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 1.01, 2.03, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2027537/000119312526143803/0001193125-26-143803-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2027537/000119312526143803/d85488d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-143803
- JSON: https://secwatch.observer/filing/0001193125-26-143803.json
- Plain text: https://secwatch.observer/filing/0001193125-26-143803.txt

## Source-grounded claims
- claim_id: f721b7d271c64e59c587c69063d89c30f6b570d9
  claim: Goldman Sachs Real Estate Finance Trust Inc incurred credit facility of Aggregate principal amount of notes: approximately $977,812,000 with Wilmington Trust, National Association, as trustee; Computershare Trust Company, National Association, as note administrator at Not stated for each class individually; Preferred Shares have no stated dividend maturing Initial weighted average life of notes ranging from 3.17 to 4.39 years; fully extended weighted average life ranging from 4.31 to 5.05 years.
  evidence_excerpt: On March 31, 2026 (the “CLO Closing Date”), Goldman Sachs Real Estate Finance Trust Inc (the “Company”) entered into a collateralized loan obligation (the “CLO”) through its indirect wholly owned subsidiaries, GS REFT 2026-FL1 Issuer, Ltd. as issuer (the “Issuer”), and GS REFT 2026-FL1 Co-Issuer, LLC as co-issuer (the “Co-Issuer” and, together with the Issuer, the “Co-Issuers”). On the CLO Closing Date, the Co-Issuers co-issued six classes of offered notes, the Class A Notes, the Class A-S Notes, the Class B Notes, the Class C Notes, the Class D Notes and the Class E Notes (collectively, the “Offered Notes”), and the Issuer issued two additional classes of non-offered notes, the Class F Notes and the Class G Notes (together with the Offered Notes, the “Notes”), each in the principal amount and having the characteristics and designations set forth in the table below.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2027537/000119312526143803/0001193125-26-143803-index.htm
- claim_id: 0b46ea877ed15110fb652ef2b7341c391d7e4a54
  claim: Goldman Sachs Real Estate Finance Trust Inc entered into Collateral Interest Purchase Agreement with GS REFT CLO Seller, LLC (effective 2026-03-31).
  evidence_excerpt: The Closing Date Collateral Interests were purchased by the Issuer from the Seller pursuant to a collateral interest purchase agreement (the “Collateral Interest Purchase Agreement”), dated as of March 31, 2026, among the Issuer, the Seller, GS REFT Investments LP and, solely as to certain tax covenants, GS REFT CLO REIT, LLC (“Sub-REIT”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/2027537/000119312526143803/0001193125-26-143803-index.htm
- claim_id: fe3b003b07456ec8c8a4c9c242ca3d8db11beec5
  claim: Goldman Sachs Real Estate Finance Trust Inc entered into Indenture with Wilmington Trust, National Association, as trustee (effective 2026-03-31).
  evidence_excerpt: The Notes were issued pursuant to the terms of an indenture, dated as of March 31, 2026 (the “Indenture”), by and among the Co-Issuers, GS REFT CLO Seller, LLC, an indirect wholly-owned subsidiary of the Company (the “Seller”), as advancing agent, Wilmington Trust, National Association, as trustee (the “Trustee”), and Computershare Trust Company, National Association, as note administrator, paying agent, calculation agent, transfer agent, authenticating agent, custodian, backup advancing agent and notes registrar (in all such capacities, the “Note Administrator”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/2027537/000119312526143803/0001193125-26-143803-index.htm

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