CANNES, France (Reuters) -Goldman Sachs Asset Management will resume "actively investing" in U.S. commercial real estate this year because the market is bottoming out, the co-head of its real estate business said on Wednesday. Prices of U.S. offices and other commercial properties such as multi-family apartment blocks have fallen sharply in the face of higher interest rates and for vacancy rates for offices that have soared far more than elsewhere since the pandemic. The plunge in prices has rattled confidence in U.S. regional banks with large exposure.