March 29 (Reuters) -

Proxy adviser Glass Lewis recommended investors cast

advisory votes "against" the pay of top Goldman Sachs ( GS )

executives, citing the Wall Street bank's "continued inability

to align pay with performance" and retention grants that Glass

Lewis called excessive.

In a report sent late on Friday Glass Lewis noted the

combined $160 million in retention awards the Wall Street bank

gave to CEO David Solomon and to President John Waldron in

January.

"While we will review the impact of the additional $160

million on the Company's pay and performance alignment within

the full scope of 2025, thus far, the provided discussion

regarding the rationale in the proxy statement is far from

robust," Glass Lewis wrote in the report.

Goldman Sachs ( GS ) representatives did not immediately respond to

a request for comment on Saturday.