February 12, 2021

Katherine Hsu
Office Chief, Office of Structured Finance

United States Securities and Exchange Commission

100 F Street, N.E.

We are counsel to GS Mortgage Securities Corporation II (“GSMSC”) in connection with your letter dated January 29, 2021 (the “Comment Letter”), transmitting comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating to the above-captioned Forms 10-D and ABS-EE (collectively, the “Filings”).  GSMSC acknowledges receipt of the Comment Letter providing comments to the Filings.  Consistent with the Comment Letter, we hereby advise you that GSMSC is continuing to review the related Filings and expects to complete its review and provide a response to the Staff’s comments within the next couple of weeks.  GSMSC greatly appreciates the Staff's cooperation in this regard.