Goldman Sachs’ top lawyer Kathy Ruemmler signed emails to Jeffrey Epstein with “xoxo” and wished him a happy birthday — prompting a crude joke from the disgraced financier about naming his penis, newly released Justice Department documents show.

Ruemmler, who served as White House counsel under then-President Barack Obama before becoming Goldman’s chief legal officer, emailed Epstein on his 62nd birthday in 2015: “I hope you enjoy the day with your one true love :-)”

Epstein replied: “they say that men usually gvie [sic] a name to their penis, as [it] would be inappropriate to make love to a total stranger.”

Ruemmler, who exchanged thousands of emails with Epstein in the years between his 2008 conviction for procuring a minor and before the extent of his alleged sex crimes came to light in 2019, mockingly shot back: “Hard to believe that there is still an open question about whether men are [the] inferior gender.”

Jennifer Connelly, a spokesperson for Ruemmler, told The Post: “Ms. Ruemmler has done nothing wrong and has nothing to hide. Nothing in the record suggests otherwise.”

The latest batch of emails show that Ruemmler helped Epstein coordinate a response when ABC News was preparing a segment on “Good Morning America” featuring one of his accusers, Virginia Roberts Giuffre.

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“Jeffrey Epstein was a man of a thousand faces,” Connelly told The Post in a statement.

“Ms. Ruemmler only saw the one he put on to win people over and gain credibility and acceptance. Her views were shaped by that and his denials of any wrongdoing other than what he had pled guilty to years prior.”

Ruemmler has been “clear and consistent from the outset: she knew him through her work as a criminal defense attorney, shared a client with him, received referrals from him, and was friendly in that professional context,” Connelly said.

“At times, Epstein sought informal advice, and she provided feedback based on her understanding at the time, without any formal involvement.”