UNITED STATES
                             SECURITIES AND EXCHANGE COMMISSION
                                   WASHINGTON, D.C. 20549



                                          FORM 10-K/A


  (Mark one)

  /X/ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934
      For the fiscal year ended December 31, 2006

      OR



  / / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934


       Commission file number of issuing entity:  333-132809-28

       GSAA Home Equity Trust 2006-16
       (exact name of issuing entity as specified in its charter)

       GS Mortgage Securities Corp.
       (exact name of the depositor as specified in its charter)

       Goldman Sachs Mortgage Company
       (exact name of the sponsor as specified in its charter)


  New York                                          54-2197938
  (State or other jurisdiction of                   54-2197939
  incorporation or organization of                  54-2197940
  issuing entity)                                   54-2197941
                                                    54-6723270
                                                    (I.R.S. Employer
                                                    Identification No.
                                                    of issuing entity)


   c/o Wells Fargo Bank, N.A.
   9062 Old Annapolis Road
   Columbia, MD                                                  21045
  (Address of principal executive offices of issuing entity)    (Zip Code of
                                                                issuing entity)

  Telephone number, including area code of issuing entity: (410) 884-2000


  Securities registered pursuant to Section 12(b) of the Act:

        NONE.


  Securities registered pursuant to Section 12(g) of the Act:

        NONE.


  Indicate by check mark if the registrant is a well-known seasoned issuer,
  as defined in Rule 405 of the Securities Act.

        Yes  ___     No  X


  Indicate by check mark if the registrant is not required to file reports
  pursuant to Section 13 or Section 15(d) of the Act.

        Yes  ___     No  X


  Indicate by check mark whether the registrant (1) has filed all reports
  required to be filed by Section 13 or 15(d) of the Securities Exchange
  Act of 1934 during the preceding 12 months (or for such shorter period
  that the registrant was required to file such reports), and (2) has been
  subject to such filing requirements for the past 90 days.

        Yes  X       No  ___


  Indicate by check mark if disclosure of delinquent filers pursuant to
  Item 405 of Regulation S-K ( 229.405 of this chapter) is not contained
  herein, and will not be contained, to the best of registrant's knowledge,
  in definitive proxy or information statements incorporated by reference
  in Part III of this Form 10-K/A or any amendment to this Form 10-K/A.

        Not applicable.


  Indicate by check mark whether the registrant is a large accelerated filer,
  an accelerated filer, or a non-accelerated filer. See definition of
  "accelerated filer and large accelerated filer" in Rule 12b-2 of the
  Exchange Act. (Check one):


  Large accelerated filer ___  Accelerated filer ___  Non-accelerated filer X


  Indicate by check mark whether the registrant is a shell company (as
  defined in Rule 12b-2 of the Act).

        Yes  ___     No  X


  State the aggregate market value of the voting and non-voting common
  equity held by non-affiliates computed by reference to the price at which
  the common equity was last sold, or the average bid and asked price of
  such common equity, as of the last business day of the registrant's most
  recently completed second fiscal quarter.

        Not applicable.


     Documents Incorporated by Reference.

  List hereunder the following documents if incorporated by reference and
  the Part of the Form 10-K/A (e.g., Part I, Part II, etc.) into which the
  document is incorporated: (1) Any annual report to security holders; (2)
  Any proxy or information statement; and (3) Any prospectus filed pursuant
  to Rule 424(b); or (c) under the Securities Act of 1933. The listed
  documents should be clearly described for identification purposes (e.g.,
  the annual report to security holders for fiscal year ended December 24,
  1980).

        Not applicable.


                                   PART I
  Item 1.  Business.

            Not applicable.


  Item 1A.  Risk Factors.

            Not applicable.


  Item 1B.  Unresolved Staff Comments.

            None.


  Item 2.  Properties.

            Not applicable.


  Item 3.  Legal Proceedings.

            Not applicable.


  Item 4.  Submission of Matters to a Vote of Security Holders.

            Not applicable.


                                PART II

  Item 5. Market for Registrant's Common Equity, Related Stockholder
         Matters and Issuer Purchases of Equity.

            Not applicable.


  Item 6.  Selected Financial Data.

            Not applicable.


  Item 7.  Management's Discussion and Analysis of Financial Condition and
           Results of Operation.

            Not applicable.


  Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

            Not applicable.


  Item 8.  Financial Statements and Supplementary Data.

            Not applicable.


  Item 9.  Changes in and Disagreements With Accountants on Accounting and
           Financial Disclosure.

            Not applicable.


  Item 9A. Controls and Procedures.

            Not applicable.


  Item 9A(T). Controls and Procedures.

            Not applicable.


  Item 9B. Other Information.

            None.


                                PART III

  Item 10. Directors, Executive Officers and Corporate Governance.

            Not applicable.


  Item 11. Executive Compensation.

            Not applicable.

  Item 12. Security Ownership of Certain Beneficial Owners and
           Management and Related Stockholder Matters.

            Not applicable.


  Item 13. Certain Relationships and Related Transactions, and Director
           Independence.

            Not applicable.


  Item 14. Principal Accounting Fees and Services.

            Not applicable.



                ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

  Item 1112(b) of Regulation AB, Significant Obligor Financial Information.

            No single obligor represents 10% or more of the pool assets held
            by the issuing entity.


  Item 1114(b)(2) and 1115(b) of Regulation AB, Significant Enhancement
             Provider Financial Information.

            None.

  Item 1117 of Regulation AB, Legal Proceedings.

            None.

  Item 1119 of Regulation AB, Affiliations and Certain Relationships and
             Related Transactions.


            Provided previously in the prospectus supplement of the
            Registrant relating to the issuing entity and filed pursuant
            to Rule 424 of the Securities Act of 1933, as amended.


  Item 1122 of Regulation AB, Compliance with Applicable Servicing Criteria.

            a) See Exhibit 33 and Exhibit 34.

            b) Material instances of noncompliance:

            On or about March 11, 2008, Assurant, Inc. provided the
            Registrant with a management's assessment of compliance with
            servicing criteria set forth in Item 1122(d) of Regulation AB and a
            registered public accounting firm assessment as set forth in
            Item 1122(b) of Regulation AB (the "Assurant Reports"). The Assurant
            Reports are attached as Exhibit 33(a) and Exhibit 34(a),
            respectively, to this report.

            Assurant, Inc. previously excluded the applicable servicing criteria
            set forth in Item 1122 (d)(4)(xii) from the scope of its
            assessment of compliance. Assurant, Inc. has now assessed its
            compliance with the Applicable Servicing Criteria for the Reporting
            Period and has identified a material instance of noncompliance with
            that servicing criterion. Specifically, Assurant, Inc. did not have,
            during the Reporting Period, sufficient policies and procedures to
            capture the information with respect to the Platform Transactions
            necessary to determine compliance with Item 1122(d)(4)(xii).
            Accordingly, Assurant, Inc. has restated its previous
            assessment for the Reporting Period, which excluded evaluation of
            the criterion, to include the criterion and reflect the material
            noncompliance as a result of its assessment.


            On or about March 11, 2008, Avelo provided the Registrant with a
            revised management's assessment of compliance with servicing
            criteria set forth in Item 1122(d) of Regulation AB and a registered
            public accounting firm assessment as set forth in Item 1122(b) of
            Regulation AB (the "Avelo Reports"). The Avelo Reports are attached
            as Exhibit 33(b) and Exhibit 34(b) respectively, to this report.

            Avelo Mortgage, L.L.C. has complied, in all material respects,
            with the applicable servicing criteria as of and for the Reporting
            Period except as follows:

            Avelo Mortgage, L.L.C. assessed its compliance with the Applicable
            Servicing Criteria for the Reporting Period and has identified a
            material instance of non-compliance with servicing criterion set
            forth in Item 1122(d)(2)(vii) of Regulation AB with respect to the
            Platform. Specifically, Avelo Mortgage, L.L.C. did not prepare
            reconciliations for all asset-backed securities related bank
            accounts within 30 calendar days after the bank statement cut-off
            date, or as such other number of days as specified in the
            transaction agreements and reconciling items were not resolved
            within 90 days of their original identification or such other
            number of days as specified in the transaction agreements.


           GreenPoint Mortgage Funding, Inc. has identified the following
           noncompliance with servicing criteria 1122(d)(1)(i), 1122(d)(2)(iv),
           and 1122(d)(3)(ii) applicable to the Platform during the year ended
           December 31, 2006, as follows:

           1122(d)(1)(i) GreenPoint Mortgage Funding, Inc. did not institute
           policies and procedures to monitor performance or other triggers and
           events of defaults in accordance with the transaction agreements.

          1122(d)(2)(iv) GreenPoint Mortgage Funding, Inc. did not establish
          separate P&I and T&I accounts for certain securitizations which
          allowed funds to be commingled in various custodial accounts.

          1122(d)(3)(ii) In certain situations where GreenPoint Mortgage
          Funding, Inc. has received mortgage insurance proceeds prior to the
          liquidation of the related properties, the mortgage insurance
          proceeds were not remitted at  the time of the next regularly
          scheduled remittance date as required by the transaction agreements,
          but instead remained in the related custodial account and were
          remitted at the time the REO liquidation proceeds were remitted to the
          Master Servicer.

         PHH Mortgage Corporation has assessed its compliance with the servicing
         criteria as of December 31, 2006 and for the Reporting Period and has
         concluded that PHH Mortgage Corporation has complied, in all material
         respects, with the Servicing Criteria with respect to the Platform
         taken as a whole except for as discussed below:

         1122(d)(1)(i)   PHH Mortgage Corporation has not instituted policies
                        and procedures to specifically monitor performance or
                        other triggers or events of default stated in the
                        transaction agreements.

         1122(d)(1)(iv)   During the months of July, August, and September, the
                        Companys minimum coverage requirement exceeded its $160
                        million fidelity bond by amounts ranging up to
                        approximately $1.3 million.  Effective September 27,
                        2006, PHH Mortgage Corporations fidelity bond was
                        increased to $170 million.

        1122(d)(3)(i)(A)  PHH Mortgage Corporation did not maintain or provide
                        one of the required monthly reports stated in the
                        transaction agreements during the year.

        1122(d)(3)(i)(D)  PHH Mortgage Corporation did not perform procedures to
                        agree the unpaid principal balance and number of loans
                        serviced by the PHH Mortgage Corporation with that of
                        the investor or trustees.


                Wells Fargo Bank, N.A. (Wells Fargo) acknowledges the following
                material instances of non-compliance with the applicable
                servicing criteria:

                1. 1122(d)(3)(i) Delinquency Reporting:  For certain loans
                sub-serviced by Wells Fargo or for which servicing rights were
                acquired on a bulk-acquisition basis, Wells Fargo determined
                that it provided incomplete data to some third parties who use
                such data to calculate delinquency ratios and determine the
                status of loans with respect to bankruptcy, foreclosure or real
                estate owned. The incomplete reporting only affected
                securitizations that included delinquent loans. Instead of the
                actual due date being provided for use in calculating
                delinquencies, the date of the first payment due to the security
                was provided. Wells Fargo subsequently included additional data
                in the monthly remittance reports, providing the actual borrower
                due date and unpaid principal balance, together with
                instructions to use these new fields if such monthly remittance
                reports are used to calculate delinquency ratios.

                2. 1122(d)(4)(vii) Notification of Intent to Foreclose:  Wells
                Fargo determined that, as required by certain servicing
                agreements, it did not provide investors with prior notification
                of intent to foreclose. While investors received monthly
                delinquency status reports that listed loans in foreclosure,
                such reports were received after such loans had been referred
                to an attorney.  A new process is being implemented to send such
                notifications if contractually required, unless an investor opts
                out in writing.


       Material instances of noncompliance by Wells Fargo Bank, National
       Association:

      1122(d)(3)(i) Delinquency Reporting: During the reporting period, certain
      monthly investor or remittance reports included errors in the calculation
      and/or the reporting of delinquencies for the pool assets, which errors
      may or may not have been material. All such errors were the result of data
      processing errors and/or the mistaken interpretation of data provided by
      other parties participating in the servicing function. All necessary
      adjustments to data processing systems and/or interpretive clarifications
      have been made to correct those errors and to remedy related procedures.


  Item 1123 of Regulation AB, Servicer Compliance Statement.

            See Exhibit 35.

                                PART IV


  Item 15. Exhibits, Financial Statement Schedules.

   (a) Exhibits

      (4) and (10)

On September 18, 2006, Goldman Sachs Capital Markets, L.P. entered into one
interest rate swap agreement with Goldman Sachs Mitsui Marine Derivative
Products, L.P., with Schedule and Confirmation thereto (the "Swap Agreement")
for the benefit of GSAA Home Equity Trust 2006-16. The Swap Agreement is
annexed hereto as Exhibit 99.2 (filed as Exhibit 99.2 to Form 8-K/A, filed
on December 20, 2006, and incorporated by reference herein)

Master Servicing and Trust Agreement, dated as of September 1, 2006, among
GS Mortgage Securities Corp., as depositor, Deutsche Bank, as trustee and
as a custodian, U.S. Bank and JPMorgan, each as a custodian and Wells Fargo
as Master Servicer, securities administrator and as a custodian (filed as
Exhibit 99.1 to Form 8-K, filed on October 13, 2006, and incorporated by
reference herein)

Interest Rate Swap Agreement, dated as of September 28, 2006, between GSAA
Home Equity Trust 2006-16 and Goldman Sachs Mitsui Marine Derivative
Products, L.P., with Schedule and Confirmation thereto (filed as Exhibit
99.2 to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

Primary Mortgage Insurance Policy, dated as of September 28, 2006, issued
in the name of Deutsche Bank, as Trustee on behalf of the Trust (filed as
Exhibit 99.3 to Form 8-K, filed on October 13, 2006, and incorporated by
reference herein)

CHL Step 1 Assignment Agreement, dated as of September 28, 2006, among CHL,
GSMC and the Company (filed as Exhibit 99.4 to Form 8-K, filed on October
13, 2006, and incorporated by reference herein)

CHL Step 2 Assignment Agreement, dated as of September 28, 2006, among
the Company, CHL, Deutsche Bank and Wells Fargo (filed as Exhibit 99.5
to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

Avelo Step 1 Assignment Agreement, dated as of September 28, 2006, among
Avelo, GSMC and the Company (filed as Exhibit 99.6 to Form 8-K, filed on
October 13, 2006, and incorporated by reference herein)

Avelo Step 2 Assignment Agreement, dated as of September 28, 2006, among
the Company, Avelo, Deutsche Bank and Wells Fargo (filed as Exhibit 99.7
to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

Greenpoint Step 1 Assignment Agreement, dated as of September 28, 2006,
among Greenpoint, GSMC and the Company (filed as Exhibit 99.8 to Form
8-K, filed on October 13, 2006, and incorporated by reference herein)

Greenpoint Step 2 Assignment Agreement, dated as of September 28, 2006,
among the Company, Greenpoint, Deutsche Bank and Wells Fargo (filed as
Exhibit 99.9 to Form 8-K, filed on October 13, 2006, and incorporated
by reference herein)

NatCity Step 1 Assignment Agreement, dated as of September 28, 2006,
among NatCity, GSMC and the Company (filed as Exhibit 99.10 to Form
8-K, filed on October 13, 2006, and incorporated by reference herein)

NatCity Step 2 Assignment Agreement, dated as of September 28, 2006,
among the Company, NatCity, Deutsche Bank and Wells Fargo (filed as
Exhibit 99.11 to Form 8-K, filed on October 13, 2006, and incorporated
by reference herein)

PHH Step 1 Assignment Agreement, dated as of September 28, 2006, among
PHH, GSMC and the Company (filed as Exhibit 99.12 to Form 8-K, filed
on October 13, 2006, and incorporated by reference herein)

PHH Step 2 Assignment Agreement, dated as of September 28, 2006, among
the Company, PHH, Deutsche Bank and Wells Fargo (filed as Exhibit 99.13
to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

Wells Fargo Step 1 Assignment Agreement, dated as of September 28, 2006,
among Wells Fargo, GSMC and the Company (filed as Exhibit 99.14 to Form
8-K, filed on October 13, 2006, and incorporated by reference herein)

Wells Fargo Step 2 Assignment Agreement, dated as of September  28, 2006,
among the Company, Wells Fargo, Deutsche Bank and Wells Fargo (filed as
Exhibit 99.15 to Form 8-K, filed on October 13, 2006, and incorporated
by reference herein)

Wachovia Step 1 Assignment Agreement, dated as of September 28, 2006,
among Wachovia, GSMC and the Company (filed as Exhibit 99.16 to Form
8-K, filed on October 13, 2006, and incorporated by reference herein)

Wachovia Step 2 Assignment Agreement, dated as of September 28, 2006,
among the Company, Wachovia, Deutsche Bank and Wells Fargo (filed as
Exhibit 99.17 to Form 8-K, filed on October 13, 2006, and incorporated
by reference herein)

First Horizon Step 1 Assignment Agreement, dated as of September 28,
2006, among First Horizon, GSMC and the Company (filed as Exhibit 99.18
to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

First Horizon Step 2 Assignment Agreement, dated as of September 28,
2006, among the Company, First Horizon, Deutsche Bank and Wells Fargo
(filed as Exhibit 99.19 to Form 8-K, filed on October 13, 2006, and
incorporated by reference herein)


    (31) Rule 13a-14(d)/15d-14(d) Certifications.

    (33) Reports on assessment of compliance with servicing criteria for
         asset-backed securities.



      <TABLE>

      
         <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. <F1>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Countrywide Home Loans Servicing LP, as Servicer <F1>
      d) Deutsche Bank National Trust Company, as Custodian <F1>
      e) GreenPoint Mortgage Funding, Inc., as Servicer <F1>
      f) JPMorgan Chase Bank, N.A., as Custodian <F1>
      g) PHH Mortgage Corporation, as Servicer <F1>
      h) The Bank of New York, as Custodian <F1>
      i) U.S. Bank, National Association, as Custodian <F1>
      j) Wells Fargo Bank, N.A., as Master Servicer <F1>
      k) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      l) Wells Fargo Bank, N.A., as Custodian <F1>
      m) Wells Fargo Bank, N.A., as Servicer <F1>

      </TABLE>

     (34) Attestation reports on assessment of compliance with servicing
          criteria for asset-backed securities.

      <TABLE>

      
        <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. <F1>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Countrywide Home Loans Servicing LP, as Servicer <F1>
      d) Deutsche Bank National Trust Company, as Custodian <F1>
      e) GreenPoint Mortgage Funding, Inc., as Servicer <F1>
      f) JPMorgan Chase Bank, N.A., as Custodian <F1>
      g) PHH Mortgage Corporation, as Servicer <F1>
      h) The Bank of New York, as Custodian <F1>
      i) U.S. Bank, National Association, as Custodian <F1>
      j) Wells Fargo Bank, N.A., as Master Servicer <F1>
      k) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      l) Wells Fargo Bank, N.A., as Custodian <F1>
      m) Wells Fargo Bank, N.A., as Servicer <F1>

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Countrywide Home Loans Servicing LP, as Servicer <F1>
      e) GreenPoint Mortgage Funding, Inc., as Servicer <F1>
      g) PHH Mortgage Corporation, as Servicer <F1>
      j) Wells Fargo Bank, N.A., as Master Servicer <F1>


      </TABLE>

   (b) See (a) above.

   (c) Not applicable.


  <F1> Filed herewith.



                                SIGNATURES

  Pursuant to the requirements of Section 13 or 15(d) of the Securities
  Exchange Act of 1934, the registrant has duly caused this report to be
  signed on its behalf by the undersigned, thereunto duly authorized.



    GS Mortgage Securities Corp.
    (Depositor)



    /s/ Michelle Gill
    Michelle Gill, Vice President
    (senior officer in charge of securitization of the depositor)

    Date: June 30, 2008


  Exhibit Index

  Exhibit No.

     (4) and (10)

On September 18, 2006, Goldman Sachs Capital Markets, L.P. entered into one
interest rate swap agreement with Goldman Sachs Mitsui Marine Derivative
Products, L.P., with Schedule and Confirmation thereto (the "Swap Agreement")
for the benefit of GSAA Home Equity Trust 2006-16. The Swap Agreement is
annexed hereto as Exhibit 99.2 (filed as Exhibit 99.2 to Form 8-K/A, filed
on December 20, 2006, and incorporated by reference herein)

Master Servicing and Trust Agreement, dated as of September 1, 2006, among
GS Mortgage Securities Corp., as depositor, Deutsche Bank, as trustee and
as a custodian, U.S. Bank and JPMorgan, each as a custodian and Wells Fargo
as Master Servicer, securities administrator and as a custodian (filed as
Exhibit 99.1 to Form 8-K, filed on October 13, 2006, and incorporated by
reference herein)

Interest Rate Swap Agreement, dated as of September 28, 2006, between GSAA
Home Equity Trust 2006-16 and Goldman Sachs Mitsui Marine Derivative
Products, L.P., with Schedule and Confirmation thereto (filed as Exhibit
99.2 to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

Primary Mortgage Insurance Policy, dated as of September 28, 2006, issued
in the name of Deutsche Bank, as Trustee on behalf of the Trust (filed as
Exhibit 99.3 to Form 8-K, filed on October 13, 2006, and incorporated by
reference herein)

CHL Step 1 Assignment Agreement, dated as of September 28, 2006, among CHL,
GSMC and the Company (filed as Exhibit 99.4 to Form 8-K, filed on October
13, 2006, and incorporated by reference herein)

CHL Step 2 Assignment Agreement, dated as of September 28, 2006, among
the Company, CHL, Deutsche Bank and Wells Fargo (filed as Exhibit 99.5
to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

Avelo Step 1 Assignment Agreement, dated as of September 28, 2006, among
Avelo, GSMC and the Company (filed as Exhibit 99.6 to Form 8-K, filed on
October 13, 2006, and incorporated by reference herein)

Avelo Step 2 Assignment Agreement, dated as of September 28, 2006, among
the Company, Avelo, Deutsche Bank and Wells Fargo (filed as Exhibit 99.7
to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

Greenpoint Step 1 Assignment Agreement, dated as of September 28, 2006,
among Greenpoint, GSMC and the Company (filed as Exhibit 99.8 to Form
8-K, filed on October 13, 2006, and incorporated by reference herein)

Greenpoint Step 2 Assignment Agreement, dated as of September 28, 2006,
among the Company, Greenpoint, Deutsche Bank and Wells Fargo (filed as
Exhibit 99.9 to Form 8-K, filed on October 13, 2006, and incorporated
by reference herein)

NatCity Step 1 Assignment Agreement, dated as of September 28, 2006,
among NatCity, GSMC and the Company (filed as Exhibit 99.10 to Form
8-K, filed on October 13, 2006, and incorporated by reference herein)

NatCity Step 2 Assignment Agreement, dated as of September 28, 2006,
among the Company, NatCity, Deutsche Bank and Wells Fargo (filed as
Exhibit 99.11 to Form 8-K, filed on October 13, 2006, and incorporated
by reference herein)

PHH Step 1 Assignment Agreement, dated as of September 28, 2006, among
PHH, GSMC and the Company (filed as Exhibit 99.12 to Form 8-K, filed
on October 13, 2006, and incorporated by reference herein)

PHH Step 2 Assignment Agreement, dated as of September 28, 2006, among
the Company, PHH, Deutsche Bank and Wells Fargo (filed as Exhibit 99.13
to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

Wells Fargo Step 1 Assignment Agreement, dated as of September 28, 2006,
among Wells Fargo, GSMC and the Company (filed as Exhibit 99.14 to Form
8-K, filed on October 13, 2006, and incorporated by reference herein)

Wells Fargo Step 2 Assignment Agreement, dated as of September  28, 2006,
among the Company, Wells Fargo, Deutsche Bank and Wells Fargo (filed as
Exhibit 99.15 to Form 8-K, filed on October 13, 2006, and incorporated
by reference herein)

Wachovia Step 1 Assignment Agreement, dated as of September 28, 2006,
among Wachovia, GSMC and the Company (filed as Exhibit 99.16 to Form
8-K, filed on October 13, 2006, and incorporated by reference herein)

Wachovia Step 2 Assignment Agreement, dated as of September 28, 2006,
among the Company, Wachovia, Deutsche Bank and Wells Fargo (filed as
Exhibit 99.17 to Form 8-K, filed on October 13, 2006, and incorporated
by reference herein)

First Horizon Step 1 Assignment Agreement, dated as of September 28,
2006, among First Horizon, GSMC and the Company (filed as Exhibit 99.18
to Form 8-K, filed on October 13, 2006, and incorporated by reference
herein)

First Horizon Step 2 Assignment Agreement, dated as of September 28,
2006, among the Company, First Horizon, Deutsche Bank and Wells Fargo
(filed as Exhibit 99.19 to Form 8-K, filed on October 13, 2006, and
incorporated by reference herein)


    (31) Rule 13a-14(d)/15d-14(d) Certifications.

    (33) Reports on assessment of compliance with servicing criteria for
         asset-backed securities.

      <TABLE>

      
         <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. <F1>
      b) Avelo Mortgage, L.L.C., as Servicer
      c) Countrywide Home Loans Servicing LP, as Servicer
      d) Deutsche Bank National Trust Company, as Custodian
      e) GreenPoint Mortgage Funding, Inc., as Servicer
      f) JPMorgan Chase Bank, N.A., as Custodian
      g) PHH Mortgage Corporation, as Servicer
      h) The Bank of New York, as Custodian
      i) U.S. Bank, National Association, as Custodian
      j) Wells Fargo Bank, N.A., as Master Servicer
      k) Wells Fargo Bank, N.A., as Securities Administrator
      l) Wells Fargo Bank, N.A., as Custodian
      m) Wells Fargo Bank, N.A., as Servicer

      </TABLE>

     (34) Attestation reports on assessment of compliance with servicing
          criteria for asset-backed securities.

      <TABLE>

      
        <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. <F1>
      b) Avelo Mortgage, L.L.C., as Servicer
      c) Countrywide Home Loans Servicing LP, as Servicer
      d) Deutsche Bank National Trust Company, as Custodian
      e) GreenPoint Mortgage Funding, Inc., as Servicer
      f) JPMorgan Chase Bank, N.A., as Custodian
      g) PHH Mortgage Corporation, as Servicer
      h) The Bank of New York, as Custodian
      i) U.S. Bank, National Association, as Custodian
      j) Wells Fargo Bank, N.A., as Master Servicer
      k) Wells Fargo Bank, N.A., as Securities Administrator
      l) Wells Fargo Bank, N.A., as Custodian
      m) Wells Fargo Bank, N.A., as Servicer

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      b) Avelo Mortgage, L.L.C., as Servicer
      c) Countrywide Home Loans Servicing LP, as Servicer
      e) GreenPoint Mortgage Funding, Inc., as Servicer
      g) PHH Mortgage Corporation, as Servicer
      j) Wells Fargo Bank, N.A., as Master Servicer

      </TABLE>