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

                                    FORM 10-K

(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
For Transition period ______________________________


             Commission File Number of issuing entity: 333-131211-11
          GMACM HOME EQUITY LOAN TRUST 2006-HE4 (Exact name of issuing
                       entity as specified in its charter)

                    RESIDENTIAL ASSET MORTGAGE PRODUCTS, INC.
              (Exact name of depositor as specified in its charter)

                               GMAC MORTGAGE, LLC
               (Exact name of sponsor as specified in its charter)

                                    Delaware
                        --------------------- ---------
        (State or other jurisdiction of incorporation or organization of
                               the issuing entity)

                             c/o GMAC Mortgage, LLC
                                 100 Witmer Road
                           Horsham, Pennsylvania 19044

           (Address of principal executive offices of issuing entity)

                                  215-682-1000

                     (Telephone number, including area code)

                                      None
                               ----------- -----
                      (I.R.S. Employer Identification No.)

                                       N/A
           (Former name, former address, if changed since last report)

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.

<PAGE>

Yes |X|  No  |_|
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.
|X| Yes         |_| No
Indicate by check mark if disclosure of delinquent  filers  pursuant to Item 405
of Regulation  S-K 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 II of the Form 10-K or any  amendment to this
Form 10-K. |X| [Item 405 of Regulation S-K is 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| Registrant has no voting or non-voting  common
equity outstanding held by non-affiliates.


<PAGE>


                                     PART I

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 1: Business.
Item 1A: Risk Factors.
Item 2: Properties.
Item 3: Legal Proceedings.
Item 4: Submission of Matters to a Vote of Security Holders.

ITEM 1B. UNRESOLVED STAFF COMMENTS.

Not Applicable.

SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J TO FORM
10-K:

ITEM 1112(B) OF REGULATION AB. SIGNIFICANT OBLIGORS OF POOL
ASSETS (FINANCIAL INFORMATION).

None.

ITEM 1114(B)(2) OF REGULATION AB: CREDIT ENHANCEMENT AND OTHER
SUPPORT, EXCEPT FOR CERTAIN DERIVATIVES INSTRUMENTS (FINANCIAL
INFORMATION).

Financial Statements of MBIA Insurance Corporation for the Period Ended December
31, 2006 are  incorporated  by  reference as Exhibit 99.1 to this Report on Form
10-K.

ITEM 1115(B) OF REGULATION AB: CERTAIN DERIVATIVES INSTRUMENTS
(FINANCIAL INFORMATION).

Based  on the  standards  set  forth  in  Item  1115(b)  of  Regulation  AB,  no
information is required in response to this Item.

ITEM 1117 OF REGULATION AB: LEGAL PROCEEDINGS.

There are no material pending legal or other proceedings  involving the mortgage
loans or GMAC Mortgage,  LLC, as sponsor,  servicer or  originator,  Residential
Asset  Mortgage  Products,  Inc.,  as  depositor,  GMACM Home  Equity Loan Trust
2006-HE4,  as the issuing  entity,  or other  parties  described in Item 1117 of
Regulation AB, that,  individually  or in the  aggregate,  would have a material
adverse impact on investors in the notes.


<PAGE>

GMAC  Mortgage,  LLC is currently a party to various legal  proceedings  arising
from time to time in the ordinary course of its business,  some of which purport
to be class actions. Based on information currently available, it is the opinion
of GMAC Mortgage,  LLC that the eventual outcome of any currently  pending legal
proceeding,  individually or in the aggregate,  will not have a material adverse
effect on its ability to perform  its  obligations  in relation to the  mortgage
loans. No assurance, however, can be given that the final outcome of these legal
proceedings, if unfavorable,  either individually or in the aggregate, would not
have a material  adverse  impact on GMAC  Mortgage,  LLC.  Any such  unfavorable
outcome could adversely affect the ability of GMAC Mortgage,  LLC to perform its
servicing  duties with respect to the mortgage loans and potentially lead to the
replacement of GMAC Mortgage, LLC with a successor servicer.


                                     PART II

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 5: Market for Registrant's Common Equity, Related
        Stockholder Matters and Issuer Purchases of Equity
        Securities.
Item 6: Selected Financial Data.
Item 7: Management's Discussion and Analysis of Financial
        Condition and Results of Operations.
Item 7A:   Quantitative and Qualitative Disclosures about Market
        Risk.
Item 8: Financial Statements and Supplementary Data.
Item 9: Changes in and Disagreements with Accountants on
        Accounting and Financial Disclosure.
Item 9A:   Controls and Procedures.

ITEM 9B: OTHER INFORMATION.

None.

                                    PART III

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 10: Directors and Executive Officers of the Registrant.
Item 11: Executive Compensation.
Item 12: Security Ownership of Certain Beneficial Owners and
         Management and Related Stockholder Matters.
Item 13:   Certain Relationships and Related Transactions.
Item 14:   Principal Accountant Fees and Services.


<PAGE>

SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J TO FORM
10-K:

ITEM 1119 OF REGULATION AB:  AFFILIATIONS AND CERTAIN
RELATIONSHIPS AND RELATED TRANSACTIONS.

Information  contemplated  by Item 1119 of  Regulation  AB has been omitted from
this report in reliance on the Instruction to Item 1119.

ITEM 1122 OF REGULATION AB: COMPLIANCE WITH APPLICABLE SERVICING
CRITERIA.

Each of GMAC  Mortgage,  LLC,  JPMorgan  Chase Bank,  N.A., The Bank of New York
Trust  Company,  N.A. and GMAC Bank (each, a "Servicing  Participant")  has been
identified by the registrant as a party  participating in the servicing function
with  respect to the pool  assets  held by the Issuing  Entity.  Each  Servicing
Participant  has  completed a report on an  assessment  of  compliance  with the
servicing criteria applicable to such Servicing  Participant (each, a "Report on
Assessment"),  which Reports on Assessment are attached as exhibits to this Form
10-K. In addition, each Servicing Participant has provided an attestation report
(each, an "Attestation  Report") by a registered  independent  public accounting
firm  regarding its related  Report on Assessment.  Each  Attestation  Report is
attached as an exhibit to this Form 10-K.

A Servicing  Participant may engage one or more vendors to perform  specific and
limited,  or scripted  activities  that  address all or a portion of one or more
servicing criteria applicable to such Servicing Participant. In general in these
cases,  the Servicing  Participant  has  instituted  policies and  procedures to
monitor whether such vendors'  activities  comply in all material  respects with
such  servicing  criteria,  and may elect to take  responsibility  for assessing
compliance with the servicing criteria applicable to such vendors' activities in
such  Servicing   Participant's  Report  on  Assessment.   Where  the  Servicing
Participant  has not  instituted  such  policies  and  procedures,  or where the
Servicing  Participant  does  not  otherwise  elect to take  responsibility  for
assessing its vendors'  activities,  the vendor is itself treated as a Servicing
Participant  and is required to provide its own Report on Assessment and related
Attestation Report.

Except as disclosed below, no Report on Assessment or related Attestation Report
has identified  (i) any material  instance of  noncompliance  with the servicing
criteria  identified  in such Report on  Assessment as applicable to the related
Servicing  Participant  or  (ii)  any  material  deficiency  in  such  Servicing
Participant's policies and procedures to monitor vendor compliance.

Exceptions:

GMAC Mortgage,  LLC: The Report on Assessment prepared by GMAC Mortgage, LLC and
the related Attestation Report have identified  material  noncompliance with one
servicing  criterion  applicable to it.  Specifically,  with regard to servicing
criterion 1122(d)(3)(i)(B) (which contemplates that reports to investors provide
information calculated in accordance with the terms specified in the transaction
agreements),  information  required by the  transaction  agreements was excluded
from,  or  incorrectly  reported  in,  certain  of  the  investor  reports.  The
registrant does not believe these reporting  errors had any material  impacts or
effects on investors  and  corrective  action was  completed to address  ongoing
compliance.


<PAGE>

JPMorgan Chase Bank, N.A.: The Reports on Assessment  prepared by JPMorgan Chase
Bank, N.A. ("JPM") and the related  Attestation Reports have identified material
instances  of  noncompliance  with  two  servicing  criteria  applicable  to it.
Specifically -

   o  with regard to servicing criterion  1122(d)(3)(i) (which contemplates that
      reports to investors are  maintained in  accordance  with the  transaction
      agreements and applicable SEC requirements),  information  required by the
      transaction  agreements  was excluded  from, or  incorrectly  reported in,
      certain of the investor reports; and

   o  with regard to servicing criterion 1122(d)(3)(ii) (which contemplates that
      amounts due to investors are allocated and remitted in accordance with the
      terms set forth in the transaction  agreements),  certain monthly investor
      distributions contained errors as to amounts due to certain investors.

JPM  indicates in Appendix B to its Report on  Assessment  that these errors and
omissions  were  corrected  and that  appropriate  measures  were taken to avoid
similar errors and omissions. We have not independently verified the accuracy of
JPM's assertions or the adequacy of its remediation efforts.

Platform-Level Reports:

Regulations of the Securities and Exchange  Commission  (the "SEC") require that
each  Servicing  Participant  complete a Report on  Assessment  at a  "platform"
level,  meaning that the transactions covered by the Report on Assessment should
include  all  asset-backed  securities  transactions  involving  such  Servicing
Participant  that are backed by the same asset type.  More recent  guidance from
the SEC staff identifies additional parameters which a Servicing Participant may
apply to define  and  further  limit its  platform.  For  example,  a  Servicing
Participant  may define its  platform  to include  only  transactions  that were
completed  on or after  January  1, 2006 and that were  registered  with the SEC
pursuant  to  the  Securities  Act  of  1933.  Each  Servicing   Participant  is
responsible  for defining its own platform,  and each  platform  will  naturally
differ based on various factors,  including the Servicing Participant's business
model and the transactions in which it is involved.

Based on our understanding of their platforms and the guidance that is available
at this time, we believe that the parameters by which the Servicing Participants
have defined their platforms should be permissible.  However,  because the SEC's
regulations  are new and the guidance  that is available at this time is subject
to clarification or change, we cannot assure you that the SEC and its staff will
necessarily agree.

ITEM 1123 OF REGULATION AB: SERVICER COMPLIANCE STATEMENT.

GMAC Mortgage,  LLC (as  "Servicer")  has been identified by the registrant as a
servicer  with  respect  to the pool  assets  held by the  Issuing  Entity.  The
Servicer has provided a statement of compliance with its  obligations  under the
servicing agreement  applicable to it (a "Compliance  Statement") for the period
covered by this Form 10-K, signed by an authorized officer of the Servicer.  The
Compliance  Statement  is  attached  as an  exhibit  to  this  Form  10-K..  The
Compliance  Statement  has not  identified  any instance  where the Servicer has
failed to fulfill its obligations  under the applicable  servicing  agreement in
any material respects.


                                     PART IV

ITEM 15.   EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

      (a)(1) Not Applicable.

      (a)(2) Not Applicable.

      (a)(3) Not Applicable.

      (b) Exhibits.


<PAGE>

EXHIBIT
NUMBER                          DESCRIPTION
---------  ------------------------------------------------------
3.1        Certificate of Incorporation of Residential Asset
           Mortgage Products, Inc. (incorporated by reference
           to the Annual Report on Form 10-K for the period
           ended December 31, 2006, filed by RAMP Series
           2006-EFC1 Trust with the Securities and Exchange
           Commission).
3.2        Bylaws of Residential Asset Mortgage Products, Inc.
           (incorporated by reference to the Annual Report on
           Form 10-K for the period ended December 31, 2006,
           filed by RAMP Series 2006-EFC1 Trust with the
           Securities and Exchange Commission).
4.1        Servicing  Agreement,  dated as of  September  27,  2006,  among GMAC
           Mortgage, LLC (formerly GMAC Mortgage Corporation),  as servicer, the
           GMACM Home Equity Loan Trust  2006-HE4,  as the issuing  entity,  and
           JPMorgan  Chase Bank,  N.A., as indenture  trustee  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 10, 2006).
4.2        Trust Agreement, dated as of September 27, 2006,
           between Residential Asset Mortgage  Products, Inc.,
           as depositor, and Wilmington Trust Company, as owner
           trustee (incorporated by reference to the Report on
           Form 8-K filed by the Issuing Entity with the
           Securities and Exchange Commission on October 10,
           2006).
4.3        Indenture, dated as of September 27, 2006, between
           the GMACM Home Equity Loan Trust 2006-HE4, as the
           issuing entity, and JPMorgan Chase Bank, N.A., as
           indenture trustee (incorporated by reference to the
           Report on Form 8-K filed by the Issuing Entity with
           the Securities and Exchange Commission on October
           10, 2006).
10.1       Mortgage  Loan  Purchase  Agreement,  dated as of September 27, 2006,
           among GMAC  Mortgage,  LLC (formerly GMAC Mortgage  Corporation),  as
           seller and servicer,  Walnut Grove  Mortgage  Loan Trust  2003-A,  as
           seller,  Residential  Asset  Mortgage  Products,  Inc., as purchaser,
           GMACM Home Equity Loan Trust  2006-HE4,  as the issuing  entity,  and
           JPMorgan  Chase Bank,  N.A., as indenture  trustee  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 10, 2006).
10.2       The Financial  Guaranty  Insurance Policy,  dated as of September 27,
           2006,  Policy  No.  48573,  issued  by  MBIA  Insurance   Corporation
           (incorporated  by  reference  to the  Report on Form 8-K filed by the
           Issuing Entity with the Securities and Exchange Commission on October
           10, 2006).
31.1       Certification    of   GMAC    Mortgage,    LLC   pursuant   to   Rule
           13a-14(d)/15d-14(d) under the Securities Exchange Act of 1934.
33.1       Report on Assessment of Compliance  with  Servicing  Criteria of GMAC
           Mortgage,  LLC as of December 31, 2006 and for the period  covered by
           this Form 10-K.
33.2       Report on Assessment of Compliance with Servicing
           Criteria of JPMorgan Chase Bank, N.A.
33.3       Report on Assessment of Compliance with Servicing
           Criteria of The Bank of New York Trust Company, N.A.
33.4       Report on Assessment of Compliance  with  Servicing  Criteria of GMAC
           Bank as of December 31, 2006 and for the period  covered by this Form
           10-K.
34.1       Attestation  Report of  PricewaterhouseCoopers  LLP on  Assessment of
           Compliance with Servicing Criteria relating to GMAC Mortgage, LLC.
34.2       Attestation  Report of  PricewaterhouseCoopers  LLP on  Assessment of
           Compliance with Servicing  Criteria  relating to JPMorgan Chase Bank,
           N.A.
34.3       Attestation  Report of Ernst & Young, LLP on Assessment of Compliance
           with  Servicing  Criteria  relating  to The  Bank of New  York  Trust
           Company, N.A.
34.4       Attestation  Report of  PricewaterhouseCoopers  LLP on  Assessment of
           Compliance with Servicing Criteria relating to GMAC Bank.
35.1       Servicer Compliance Statement of GMAC Mortgage, LLC.
99.1       Financial Statements of MBIA Insurance Corporation
           (incorporated  by  reference  to the audited  consolidated  financial
           statements  of MBIA  Insurance  Corporation  included  in the  Annual
           Report on Form 10-K for the period  ended  December 31, 2006 filed by
           MBIA Inc. with the Securities and Exchange Commission).
99.2       Mortgage  Loan Schedule  (incorporated  by reference to the Report on
           Form 8-K filed by the Issuing Entity with the Securities and Exchange
           Commission on October 10, 2006).
99.3       Subsequent Transfer Agreement (Pre-Funding),  dated as of October 25,
           2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 31, 2006).
99.4       Subsequent  Transfer  Agreement  (Funding),  dated as of October  25,
           2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 31, 2006).
99.5       Subsequent  Mortgage Loan  Schedule  (Pre-Funding)  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 31, 2006).
99.6       Subsequent   Mortgage  Loan  Schedule   (Funding)   (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 31, 2006).
99.7       Subsequent Transfer Agreement (Pre-Funding), dated as of November 27,
           2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on November 29, 2006).
99.8       Subsequent Transfer Agreement (Funding), dated as of
           November 27, 2006, by and between GMAC Mortgage,
           LLC, as seller, and GMACM Home Equity Loan Trust
           2006-HE4, as the issuing entity (incorporated by
           reference to the Report on Form 8-K filed by the
           Issuing Entity with the Securities and Exchange
           Commission on November 29, 2006).
99.9       Subsequent  Mortgage Loan  Schedule  (Pre-Funding)  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on November 29, 2006).
99.10      Subsequent   Mortgage  Loan  Schedule   (Funding)   (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on November 29, 2006).
99.11      Subsequent Transfer Agreement (Pre-Funding), dated as of December 26,
           2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on December 29, 2006).
99.12      Subsequent  Mortgage Loan  Schedule  (Pre-Funding)  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on December 29, 2006).
99.13      Subsequent  Transfer  Agreement  (Funding),  dated as of January  25,
           2007, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on January 31, 2007).

      (c) Not Applicable.



<PAGE>



                                   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.

Date:  March 26, 2007
                               GMACM HOME EQUITY LOAN TRUST
                               2006-HE4

                                  By:  GMAC Mortgage, LLC,
                                        as Servicer

                                        By:  /s/ Anthony N.Renzi
                                           Name: Anthony N. Renzi
                                           Title:  Executive Vice
                                           President





<PAGE>


                                INDEX TO EXHIBITS

EXHIBIT
NUMBER                          DESCRIPTION
---------  ------------------------------------------------------
3.1        Certificate of Incorporation of Residential Asset
           Mortgage Products, Inc. (incorporated by reference
           to the Annual Report on Form 10-K for the period
           ended December 31, 2006, filed by RAMP Series
           2006-EFC1 Trust with the Securities and Exchange
           Commission).
3.2        Bylaws of Residential Asset Mortgage Products, Inc.
           (incorporated by reference to the Annual Report on
           Form 10-K for the period ended December 31, 2006,
           filed by RAMP Series 2006-EFC1 Trust with the
           Securities and Exchange Commission).
4.1        Servicing  Agreement,  dated as of  September  27,  2006,  among GMAC
           Mortgage, LLC (formerly GMAC Mortgage Corporation),  as servicer, the
           GMACM Home Equity Loan Trust  2006-HE4,  as the issuing  entity,  and
           JPMorgan  Chase Bank,  N.A., as indenture  trustee  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 10, 2006).
4.2        Trust Agreement, dated as of September 27, 2006,
           between Residential Asset Mortgage  Products, Inc.,
           as depositor, and Wilmington Trust Company, as owner
           trustee (incorporated by reference to the Report on
           Form 8-K filed by the Issuing Entity with the
           Securities and Exchange Commission on October 10,
           2006).
4.3        Indenture, dated as of September 27, 2006, between
           the GMACM Home Equity Loan Trust 2006-HE4, as the
           issuing entity, and JPMorgan Chase Bank, N.A., as
           indenture trustee (incorporated by reference to the
           Report on Form 8-K filed by the Issuing Entity with
           the Securities and Exchange Commission on October
           10, 2006).
10.1       Mortgage  Loan  Purchase  Agreement,  dated as of September 27, 2006,
           among GMAC  Mortgage,  LLC (formerly GMAC Mortgage  Corporation),  as
           seller and servicer,  Walnut Grove  Mortgage  Loan Trust  2003-A,  as
           seller,  Residential  Asset  Mortgage  Products,  Inc., as purchaser,
           GMACM Home Equity Loan Trust  2006-HE4,  as the issuing  entity,  and
           JPMorgan  Chase Bank,  N.A., as indenture  trustee  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 10, 2006).
10.2       The Financial  Guaranty  Insurance Policy,  dated as of September 27,
           2006,  Policy  No.  48573,  issued  by  MBIA  Insurance   Corporation
           (incorporated  by  reference  to the  Report on Form 8-K filed by the
           Issuing Entity with the Securities and Exchange Commission on October
           10, 2006).
31.1       Certification    of   GMAC    Mortgage,    LLC   pursuant   to   Rule
           13a-14(d)/15d-14(d) under the Securities Exchange Act of 1934.
33.1       Report on Assessment of Compliance  with  Servicing  Criteria of GMAC
           Mortgage,  LLC as of December 31, 2006 and for the period  covered by
           this Form 10-K.
33.2       Report on Assessment of Compliance with Servicing
           Criteria of JPMorgan Chase Bank, N.A.
33.3       Report on Assessment of Compliance with Servicing
           Criteria of The Bank of New York Trust Company, N.A.
33.4       Report on Assessment of Compliance  with  Servicing  Criteria of GMAC
           Bank as of December 31, 2006 and for the period  covered by this Form
           10-K.
34.1       Attestation  Report of  PricewaterhouseCoopers  LLP on  Assessment of
           Compliance with Servicing Criteria relating to GMAC Mortgage, LLC.
34.2       Attestation  Report of  PricewaterhouseCoopers  LLP on  Assessment of
           Compliance with Servicing  Criteria  relating to JPMorgan Chase Bank,
           N.A.
34.3       Attestation  Report of Ernst & Young, LLP on Assessment of Compliance
           with  Servicing  Criteria  relating  to The  Bank of New  York  Trust
           Company, N.A.
34.4       Attestation  Report of  PricewaterhouseCoopers  LLP on  Assessment of
           Compliance with Servicing Criteria relating to GMAC Bank.
35.1       Servicer Compliance Statement of GMAC Mortgage, LLC.
99.1       Financial Statements of MBIA Insurance Corporation
           (incorporated  by  reference  to the audited  consolidated  financial
           statements  of MBIA  Insurance  Corporation  included  in the  Annual
           Report on Form 10-K for the period  ended  December 31, 2006 filed by
           MBIA Inc. with the Securities and Exchange Commission).
99.2       Mortgage  Loan Schedule  (incorporated  by reference to the Report on
           Form 8-K filed by the Issuing Entity with the Securities and Exchange
           Commission on October 10, 2006).
99.3       Subsequent Transfer Agreement (Pre-Funding),  dated as of October 25,
           2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 31, 2006).
99.4       Subsequent  Transfer  Agreement  (Funding),  dated as of October  25,
           2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 31, 2006).
99.5       Subsequent  Mortgage Loan  Schedule  (Pre-Funding)  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 31, 2006).
99.6       Subsequent   Mortgage  Loan  Schedule   (Funding)   (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on October 31, 2006).
99.7       Subsequent Transfer Agreement (Pre-Funding), dated as of November 27,
           2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on November 29, 2006).
99.8       Subsequent Transfer Agreement (Funding), dated as of
           November 27, 2006, by and between GMAC Mortgage,
           LLC, as seller, and GMACM Home Equity Loan Trust
           2006-HE4, as the issuing entity (incorporated by
           reference to the Report on Form 8-K filed by the
           Issuing Entity with the Securities and Exchange
           Commission on November 29, 2006).
99.9       Subsequent  Mortgage Loan  Schedule  (Pre-Funding)  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on November 29, 2006).
99.10      Subsequent   Mortgage  Loan  Schedule   (Funding)   (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on November 29, 2006).
99.11      Subsequent Transfer Agreement (Pre-Funding), dated as of December 26,
           2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on December 29, 2006).
99.12      Subsequent  Mortgage Loan  Schedule  (Pre-Funding)  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on December 29, 2006).
99.13      Subsequent  Transfer  Agreement  (Funding),  dated as of January  25,
           2007, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM Home
           Equity Loan Trust 2006-HE4,  as the issuing entity  (incorporated  by
           reference to the Report on Form 8-K filed by the Issuing  Entity with
           the Securities and Exchange Commission on January 31, 2007).