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


                                    FORM 10-K

[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: 333-132001-01



                            GS AUTO LOAN TRUST 2006-1
          (Exact Name of Issuing Entity as Specified in its Character)

                   GOLDMAN SACHS ASSET BACKED SECURITIES CORP.
              (Exact Name of Depositor as Specified in its Charter)

                         GOLDMAN SACHS MORTGAGE COMPANY
              (Exact Name of Sponsor as Specified in its Character)


                                                           51-6577765
      State of Delaware                                    02-0678069
(State or Other Jurisdiction of Organization   (IRS Employer Identification Nos.
of the Registrant and the Issuing Entity)      of Issuing Entity and Registrant,
                                                          respectively)

85 Broad Street
New York, New York                                           10004
(Address of Principal Executive Offices)                   (Zip Code)

Registrant's Telephone Number, Including Area Code: (212) 902-1000

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
or any amendment to this Form 10-K.

[X]

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 12-b-2 of the Exchange Act.

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.

Indicate the number of shares outstanding of each of the registrant's classes of
common stock, as of the latest practicable date.  Not Applicable.

Documents incorporated by Reference: None.


<PAGE>

                                     PART I

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

        (A) Item 1.  BUSINESS

        (B) Item 1A. RISK FACTORS

        (C) Item 2.  PROPERTIES

        (D) Item 3.  LEGAL PROCEEDINGS

        (E) Item 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS


Item 1B. Unresolved Staff Comments

         Not applicable.


                                    PART II

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

        (A) Item 5.  MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED
                     STOCKHOLDER MATTERS

        (B) Item 6.  SELECTED FINANCIAL DATA

        (C) Item 7.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                     AND RESULTS OF OPERATIONS

        (D) Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

        (E) Item 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

        (F) Item 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING
                     AND FINANCIAL DISCLOSURE

        (G) Item 9A. CONTROLS AND PROCEDURES


Item 9B. Other Information.

         Not applicable.


                                      -2-

<PAGE>
                                    PART III

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

        (A) Item 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

        (B) Item 11. EXECUTIVE COMPENSATION

        (C) Item 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
                     MANAGEMENT AND RELATED STOCKHOLDER MATTERS

        (D) Item 13. CERTAIN RELATIONSHIPS, RELATED TRANSACTIONS AND DIRECTOR
                     INDEPENDENCE

        (E) Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES



                                    PART IV

Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON FORM 8-K

         (a)    (1) Not Applicable.

                (2) Not Applicable.

                (3) The exhibits filed in response to Item 601 of Regulation S-K
                    are listed in the Exhibit Index.

         (b)    The exhibits filed in response to Item 601 of Regulation S-K are
                listed on the Exhibit Index.

         (c)    Not applicable.



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

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

Not applicable.

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

Not applicable.

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

Not applicable.

ITEM 1117 OF REGULATION AB.
LEGAL PROCEEDINGS.

Except as set forth in the following  paragraph,  there are no legal proceedings
pending  against  any  of  Goldman  Sachs  Mortgage  Company  (the  Sponsor  and
Servicer),  Goldman Sachs Asset Backed Securities Corp. (the Depositor), GS Auto
Loan Trust  2006-1 (the  Issuing  Entity),  the Bank of New York (the  Indenture
Trustee),  Wilmington  Trust  Company  (the Owner  Trustee),  Ford Motor  Credit
Company,  The Huntington  National Bank, or Systems and Servicing  Technologies,
Inc., or of which any property of the foregoing is the subject, that is material
to security holders of GS Auto Loan Trust 2006-1.  No such proceedings are known
by the issuing entity to be contemplated by governmental authorities.

The  Huntington  National  Bank (the "Bank") has provided us with the  following
disclosure:

     "The  Bank  is  involved  in  two  lawsuits  arising  out  of  its  banking
     relationship   with  Cyberco   Holdings,   Inc.  and  a  related   company,
     Teleservices   Group,   Inc.  Both  companies  are  subject  to  bankruptcy
     proceedings  and the cases  were  filed  against  the Bank on behalf of the
     companies'   bankruptcy   estates  in  December   2006  and  January  2007,
     respectively.  The complaints  include claims under the Bankruptcy Code and
     various state law claims and seek recoveries from the Bank in excess of $50
     million. Although no assurance can be made that the ultimate outcome of any
     matter will not exceed  reserves or not have a material  adverse  affect on
     operating results for a particular  period,  based on current knowledge and
     consultation  with  counsel,  [the  Bank's]  Management  believes  that its
     reserves are adequate and that its exposure to  additional  losses  arising
     from these lawsuits is not material."

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

The  Sponsor is the master  Servicer  of the pool  assets  owned by the  Issuing
Entity. The Depositor is a wholly-owned subsidiary of the Sponsor and Servicer.

Neither the Indenture  Trustee nor the Owner  Trustee is affiliated  with any of
the Sponsor, the Servicer, the Depositor or the Issuing Entity.

None of Ford Motor Credit Company,  The Huntington National Bank, or Systems and
Servicing Technologies,  Inc. (collectively,  the "Receivables Servicers"),  the
Indenture  Trustee or the Owner Trustee are  affiliated  with each other or with
the Depositor, the Sponsor, the Servicer or the Issuing Entity.

There are no business relationships,  agreements, arrangements,  transactions or
understandings  outside the  ordinary  course of business or on terms other than
would be obtained in an arm's length  transaction with an unrelated third party,
apart from the  transaction  involving  the issuance of the Notes by the Issuing
Entity,  between the Sponsor, the Depositor or the Issuing Entity and any of the
Receivables  Servicers,  the  Indenture  Trustee  or  the  Owner  Trustee,  that
currently  exist or that existed during the past two years and that are material
to an investor.

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

The Servicer,  JPMorgan Chase Bank, N.A. (the initial  Indenture  Trustee),  The
Bank of New York (the successor Indenture  Trustee),  Ford Motor Credit Company,
MSX International,  Inc., The Huntington National Bank, and Systems and Services
Technologies,  Inc.  (collectively,  the  "Servicing  Parties")  have  each been
identified by the Depositor as parties  participating in the servicing  function
with respect to the asset pool held by the Issuing Entity. Each of the Servicing
Parties has completed a report on an assessment of compliance with the servicing
criteria set forth in paragraph  (d) of Item 1122 of Regulation AB applicable to
it (each, a "Servicing  Assessment Report"),  which Servicing Assessment Reports
are attached as exhibits to this Form 10-K.  In addition,  each of the Servicing
Parties has provided an attestation report (each, an "Attestation  Report") by a
registered  public  accounting firm, which reports are also attached as exhibits
to this Form 10-K. None of the Servicing  Assessment Reports nor the Attestation
Reports  provided by any of the Servicing  Parties has  identified  any material
instance  of  noncompliance  with  the  servicing  criteria  applicable  to  the
respective Servicing Party, except as noted in the following paragraph.

As set forth in Exhibit 33.6 to this Form 10-K,  JPMorgan  Chase Bank,  National
Association,  in its capacity as the initial  Indenture  Trustee for the Issuing
Entity,  disclosed the following  information at the platform level with respect
to its material  instances of noncompliance  with Items 1122(d) of Regulation AB
and its action to remediate such noncompliance:

                      "Material Instances of Noncompliance

          During the Reporting Period,  the Company has identified the following
          material instances of noncompliance the Applicable Servicing Criteria.

                CFR Item 1122(d)(3)(i):  Certain monthly investor
                reports  omitted  information   required  by  the
                transaction  agreements  and/or contained  errors
                in the information  presented.

                CFR Item 1122(d)(3)(ii): Certain monthly investor
                distributions contained errors  as to amounts due
                to certain investors.

                               Remediation Efforts

          Errors and  omissions  were  corrected and  appropriate  measures were
          taken to avoid similar errors and omissions."

As of October 1, 2006,  The Bank of New York replaced  substantially  all of the
functions performed by JPMorgan Chase Bank, National Association in its capacity
as Indenture  Trustee and such functions were  transferred to and assumed by The
Bank of New York.


ITEM 1123 OF REGULATION AB. SERVICER COMPLIANCE STATEMENT.

The Servicer,  Ford Motor Credit Company and The  Huntington  National Bank have
each been  identified  by the  Depositor as servicers  with respect to the asset
pool held by the Issuing Entity. Each of the Servicer, Ford Motor Credit Company
and The  Huntington  National Bank has completed a statement of compliance  with
the applicable servicing agreement (each a "Compliance Statement"), in each case
signed  by an  authorized  officer  of  the  applicable  party.  The  Compliance
Statements are attached as exhibits to this Form 10-K.


                                      -3-

<PAGE>
                                   SIGNATURES

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


Date: March 30, 2007            GOLDMAN SACHS ASSET BACKED
                                SECURITIES CORP.


                                By:    /s/ Curtis Probst
                                       ----------------------------------------
                                Name:  Curtis Probst
                                Title: Vice President


SUPPLEMENTAL  INFORMATION TO BE FURNISHED WITH REPORTS FILED PURSUANT TO SECTION
15(D) OF THE ACT BY REGISTRANTS WHICH HAVE NOT REGISTERED SECURITIES PURSUANT TO
SECTION 12 OF THE ACT.

None.

                                      -4-

<PAGE>

                                INDEX TO EXHIBIT

Exhibit No.     Document Description
------------    --------------------

Exhibit 31.1    Certification Pursuant to Section 302(a) of the Sarbanes-Oxley
                Act of 2002 (Depositor)

Exhibit 33.1    Report on Assessment with Compliance with Servicing Criteria
                for Asset-Backed Securities (Goldman Sachs Mortgage Company)

Exhibit 33.2    Report on Assessment with Compliance with Servicing Criteria
                for Asset-Backed Securities (The Huntington National Bank)

Exhibit 33.3    Report on Assessment with Compliance with Servicing Criteria
                for Asset-Backed Securities (Ford Motor Credit Company)

Exhibit 33.4    Report on Assessment with Compliance with Servicing Criteria
                for Asset-Backed Securities
                (Systems & Services Technologies, Inc.)

Exhibit 33.5    Report on Assessment with Compliance with Servicing Criteria
                for Asset-Backed Securities (Bank of New York)

Exhibit 33.6    Report on Assessment with Compliance with Servicing Criteria
                for Asset-Backed Securities (JPMorgan Chase Bank, N.A.)

Exhibit 33.7    Report on Assessment with Compliance with Servicing Criteria
                for Asset-Backed Securities (MSX International, Inc.)

Exhibit 34.1    Annual Independent Accountant's Report in Respect of Servicing
                for the year ended December 31, 2006
                (Goldman Sachs Mortgage Company)

Exhibit 34.2    Report of Independent Registered Public Accounting Firm in
                Respect of Servicing for the year ended December 31, 2006
                (The Huntington National Bank)

Exhibit 34.3    Annual Independent Accountant's Report in Respect of Servicing
                for the year ended December 31, 2006 (Ford Motor Credit Company)

Exhibit 34.4    Annual Independent Accountant's Report in Respect of Servicing
                for the year ended December 31, 2006
                (Systems & Services Technologies, Inc.)

Exhibit 34.5    Annual Independent Accountant's Report in Respect of Servicing
                for the year ended December 31, 2006 (Bank of New York)

Exhibit 34.6    Annual Independent Accountant's Report in Respect of Servicing
                for the year ended December 31, 2006 (JPMorgan Chase Bank, N.A.)

Exhibit 34.7    Annual Independent Accountant's Report in Respect of Servicing
                for the year ended December 31, 2006 (MSX International, Inc.)

Exhibit 35.1    Annual Servicer's Statement as to Compliance for the year ended
                December 31, 2006 (Goldman Sachs Mortgage Company)

Exhibit 35.2    Annual Servicer's Statement as to Compliance for the year ended
                December 31, 2006 (The Huntington National Bank)

Exhibit 35.3    Annual Servicer's Statement as to Compliance for the year ended
                December 31, 2006 (Ford Motor Credit Company)



                                       -5-

<PAGE>

                                  EXHIBIT 31.1
   CERTIFICATION PURSUANT TO SECTION 302(A) OF THE SARBANES-OXLEY ACT OF 2002

                                  (Depositor)

                                 March 30, 2007

     I, Curtis Probst,  Vice President of Goldman Sachs Asset Backed  Securities
Corp., as Depositor, certify that:

     1.    I have reviewed this annual report on  Form 10-K,  and all reports on
Form 10-D  required  to be filed in  respect  of  periods  included  in the year
covered by this report on Form 10-K of GS Auto Loan Trust 2006-1 (the  "Exchange
Act periodic reports");

     2.    Based on my knowledge,  the Exchange Act periodic reports, taken as a
whole, do not  contain  any  untrue  statement  of a  material  fact  or omit to
state a material fact necessary to  make the statements  made,  in light of  the
circumstances under which such statements were made, not misleading with respect
to the period covered by this report;

     3.    Based on my knowledge, all of the distribution,  servicing  and other
information required to be provided to under Form 10-D for the period covered by
this report is included in the Exchange Act periodic reports;

     4.    Based on my knowledge and the servicer compliance statements required
in this report under Item 1123 of Regulation  AB, and except as disclosed in the
Exchange Act periodic  reports,  the servicers have fulfilled their  obligations
under the servicing agreements in all material respects; and

     5.    All the reports on assessment of compliance  with servicing  criteria
for asset-backed securities and their related  attestation reports on assessment
of compliance with servicing criteria for asset-backed securities required to be
included  in this  report in  accordance  with Item  1122 of  Regulation  AB and
Exchange  Act Rules  13a-18 and 15d-18 have been  included as an exhibit to this
report,  except as otherwise disclosed in this report. Any material instances of
noncompliance  described in such  reports have been  disclosed in this report on
Form 10-K.

     In giving the certifications above, I have reasonably relied on information
provided  to me by the  following  unaffiliated  parties:  JPMorgan  Chase Bank,
National  Association,  as Indenture Trustee,  the Bank of New York as successor
Indenture Trustee, The Huntington National Bank, as a Receivables Servicer, Ford
Motor  Credit  Company,  as a  Receivables  Servicer  and Systems  and  Services
Technologies, Inc., as a Receivables Servicer.



     IN WITNESS WHEREOF, the undersigned has executed this certificate as of the
day and year first above written.


               By: /s/  Curtis Probst
                   ----------------------------------
               Name:  Curtis Probst
               Title: Vice President


<PAGE>

                                  EXHIBIT 33.1
                                ----------------
        Report on Assessment with Compliance with Servicing Criteria for
                             Asset-Backed Securities
                        (Goldman Sachs Mortgage Company)



1.   Goldman  Sachs  Mortgage  Company  ("GSMC") is  responsible  for  assessing
     compliance with the servicing criteria applicable to it under paragraph (d)
     of Item 1122 of  Regulation  AB, as of and for the 12-month  period  ending
     December 31, 2006 (the "Reporting  Period").  The  transactions  covered by
     this report include  asset-backed  securities  transactions  for which GSMC
     acted as master  servicer  involving  auto loans  other  than  transactions
     consummated  prior to the  effectiveness of Regulation AB (the "Platform").
     The sole asset-backed  securities transaction covered by this report is the
     GS Auto Loan Trust 2006-1.

2.   GSMC  used  the  criteria  set  forth  in  paragraph  (d) of  Item  1122 of
     Regulation  AB to  assess  its  compliance  with the  applicable  servicing
     criteria.  GSMC has determined that the only servicing criteria  applicable
     to GSMC set forth in paragraph  (d) of Item 1122 of  Regulation AB based on
     the  activities  GSMC  performs  with respect to the Platform are those set
     forth in clause (d)(1)(ii) thereof,  and that all of the other criteria set
     forth in paragraph (d) of Item 1122 of Regulation  AB are  inapplicable  to
     GSMC based on the activities it performs with respect to the Platform.

3.   GSMC has complied in all material  respects with the  applicable  servicing
     criteria as of December 31, 2006 and for the Reporting  Period with respect
     to the Platform taken as a whole.

4.   PricewaterhouseCoopers LLP, a registered public accounting firm, has issued
     an  attestation   report  on  GSMC's  assessment  of  compliance  with  the
     applicable servicing criteria as of December 31, 2006 and for the Reporting
     Period.


March 30, 2007

                        GOLDMAN SACHS MORTGAGE COMPANY, as Servicer

                        By:     Goldman Sachs Real Estate Funding
                                Corp., its general partner

                        By: /s/ Curtis Probst
                                -----------------------------------
                        Name:   Curtis Probst
                        Title:  Vice President


<PAGE>
                                  EXHIBIT 33.2
                                ----------------
          Report on Assessment with Compliance with Servicing Criteria
                           for Asset-Backed Securities
                         (The Huntington National Bank)


     Management's Report on Assessment of Compliance with SEC Regulation AB
                               Servicing Criteria

The  Huntington  National  Bank,  (the  "Asserting  Party") is  responsible  for
assessing  compliance as of December 31, 2006 and for the period from January 1,
2006  through  December 31, 2006 (the  "Reporting  Period")  with the  servicing
criteria set forth in Item 1122(d) of the Securities  and Exchange  Commission's
Regulation  AB,  except for criteria  1122(d)(1)(ii),  (d)(1)(iii),  (d)(2)(vi),
(d)(3)(i.C),  (d)(3)(i.D),  (d)(4)(ix), (d)(4)(x), (d)(4)(xi),  (d)(4)(xii), and
(d)(4)(xiii),  which the Asserting Party has concluded are not applicable to the
activities it performs with respect to the  automobile  loans and leases covered
by this report (such criteria,  after giving effect to the exceptions identified
above,  the "Applicable  Servicing  Criteria").  The loans are leases covered by
this report include the  asset-backed  transactions  included in Appendix A (the
"Automobile Loan and Lease Platform").

The Asserting  Party has assessed its compliance  with the Applicable  Servicing
Criteria for the Reporting Period and has concluded that the Asserting Party has
complied, in all material respects, with the Applicable Servicing Criteria as of
December 31, 2006 and for the  Reporting  Period with respect to the  Automobile
Loan and Lease Platform taken as a whole.

Deloitte & Touche LLP, an independent  registered  public  accounting  firm, has
issued an attestation report on the assessment of compliance with the Applicable
Servicing  Criteria as of December 31, 2006 and for the Reporting  Period as set
forth in this assertion.

The Huntington National Bank, as Servicer:


By:    /s/ Timothy R. Barber
       ----------------------
Name:  Timothy R. Barber
Title: Senior Vice President and Credit Policy Manager
Date:  March 15, 2007



                                   Appendix A

   The Asserting Party  has  assessed  its  compliance  with the  Applicable
   Servicing Criteria for automobile  loans and leases sold to the following
   trusts:

   GS Auto Loan Trust 2003-1
   Morgan Stanley Auto Loan Trust 2003-HB1
   GS Whole Loan Trust
   Morgan Stanley Auto Loan Trust 2004-HB1
   Morgan Stanley Auto Loan Trust 2004-HB2
   GS Whole Loan Trust II
   GS Auto Loan Trust 2006-1
   Huntington Auto Loan Trust 2006


<PAGE>
                                  EXHIBIT 33.3
                                ----------------
          Report on Assessment with Compliance with Servicing Criteria
                           for Asset-Backed Securities
                          (Ford Motor Credit Company)

               Report on Assessment of Compliance with Applicable
                        Regulation AB Servicing Criteria

1.   Ford Motor Credit  Company  ("Ford  Credit") is  responsible  for assessing
     compliance with the servicing criteria applicable to it under paragraph (d)
     of Item 1122 of  Regulation  AB, as of and for the year ended  December 31,
     2006 (the "Reporting Period"),  including all servicing criteria except for
     inapplicable  servicing criteria  identified in 4 below and the portions of
     servicing  criteria  covered by a separate  assessment  and  identified  in
     Appendix A to this report. The transactions  covered by this report include
     asset-backed    securities   transactions   involving   automotive   retail
     installment  sale  contracts  completed  on or after  January  1,  2006 and
     registered  with the Securities  Exchange  Commission for which Ford Credit
     acted as subservicer (the "Platform").

2.   Ford Credit has engaged  certain  vendors to perform  specific,  limited or
     scripted  activities,  and Ford Credit  elects to take  responsibility  for
     assessing  compliance  with  the  servicing  criteria  or  portion  of  the
     servicing criteria  applicable to such vendors'  activities as set forth in
     Appendix A to this report.

3.   Except as set forth in paragraph 4 below, Ford Credit used the criteria set
     forth  in  paragraph  (d) of  Item  1122 of  Regulation  AB to  assess  the
     compliance with the applicable servicing criteria.

4.   The  servicing  criteria  in Item  1122(d)(1)(i),(iii)  and  (iv),  (2)(ii)
     through (v) and  (vii),(3)(i)  through (iv), and (4)(ix) through (xiii) and
     (xv) are inapplicable  to Ford Credit based on the  activities it performs,
     directly or through its vendors, with respect to the Platform.

5.   Ford Credit has complied,  in all material  respects,  with the  applicable
     servicing  criteria as of December  31, 2006 and for the  Reporting  Period
     with respect to the Platform taken as a whole.

6.   Ford Credit has not identified and is not aware of any material instance of
     noncompliance by the vendors with the applicable  servicing  criteria as of
     December 31, 2006 and for the Reporting Period with respect to the Platform
     taken as a whole.

7.   Ford Credit has not identified any material  deficiency in its policies and
     procedures  to monitor the  compliance  by the vendors with the  applicable
     servicing  criteria as of December  31, 2006 and for the  Reporting  Period
     with respect to the Platform taken as a whole.

8.   PricewaterhouseCoopers LLP, a registered public accounting firm, has issued
     an attestation  report on Ford Credit's  assessment of compliance  with the
     applicable servicing criteria for the Reporting Period.


March 16, 2007                  Ford Motor Credit Company


                                By: /s/ Scott R. Stewart
                                    ----------------------------
                                    Scott R. Stewart
                                    Vice President - Assistant Treasurer


<TABLE>

             <c>             <c>

                                   APPENDIX A
                            Shared Servicing Criteria
-------------  -------------------------------------------  --------------------------  --------------------  ----------------------
                                                                                        Performed by          Performed by Vendor(s)
                                                            Performed                   Vendor(s) for which   for which Ford Credit
                                                            Directly by Ford            Ford Credit is the    is NOT the Responsible
Reference                       Criteria                    Credit                      Responsible Party     Party
-------------  -------------------------------------------  --------------------------  --------------------  ----------------------
                                                            Maintaining security of                           Maintaining
                                                            financed vehicles and       Reviewing financed    possession of retail
               Collateral or security on pool assets is     obtaining retail            vehicle titles for    installment sale
               maintained as required by the transaction    installment sale contracts  lien notation         contracts for lien
1122(d)(4)(i)  agreements or related pool assets            from dealers.                                     perfection
-------------  -------------------------------------------  --------------------------  --------------------  ----------------------
                                                            Safeguarding of vehicle
               Pool asset and related documents are         titles and documents                              Safeguarding of retail
               safeguarded as required by the transaction   related to retail                                 installment sale
1122(d)(4)(ii) agreements                                   installment sale contracts                        contracts
-------------  -------------------------------------------  --------------------------  --------------------  ----------------------
               Payments on pool assets, including any
               payoffs, made in accordance with the related
               pool asset documents are posted to the
               Servicer's obligor records maintained no
               more than two business days after receipt,
               or such other number of days specified in    Posting all payments on
               the transaction agreements, and allocated    pool assets to Ford         Transferring of
               to principal, interest or other items        Credit's obligor records    obligor payments
               (e.g., escrow) in accordance with the        within two business days    received at lockbox
1122(d)(4)(iv) related pool asset documents                 after receipt               to Ford Credit
-------------  -------------------------------------------  --------------------------  --------------------  ----------------------
               Changes with respect to the terms or status
               of an obligor's pool assets (e.g., loan
               modifications or re-agings) are made,
               reviewed and approved by authorized          Making most extensions,     Handling some inbound
               personnel in accordance with the             due date changes and        obligor requests for
               transaction agreements and related pool      related changes to          extensions and due
1122(d)(4)(vi) asset documents                              obligor's pool asset        date changes
-------------  -------------------------------------------  --------------------------  --------------------  ----------------------
</TABLE>
<PAGE>
                                  EXHIBIT 33.4
                                ----------------
          Report on Assessment with Compliance with Servicing Criteria
                           for Asset-Backed Securities
                     (Systems & Services Technologies, Inc.)

         Management's Report on Assessment of Compliance with Applicable
                               Servicing Criteria

Systems & Services Technologies, Inc. (the "Asserting Party") is responsible for
assessing  compliance  as of December 31, 2006 and for the period from August 2,
2006 to December 31, 2006 (the "Reporting Period"),  with the servicing criteria
set forth in Title 17, Section  229.1122(d)  of the Code of Federal  Regulations
(the  "CFR"),  excluding  the  inapplicable  servicing  criteria as set forth in
Exhibit B hereto which  criteria are deemed  inapplicable  to the  activities it
performs as specified in the transaction agreements (such criteria, after giving
effect to the  exclusions  identified  on Exhibit B, the  "Applicable  Servicing
Criteria").  This report covers the asset-backed  securities transactions backed
by automobile or light truck  receivables,  for which transactions the Asserting
Party acts as servicer,  that were  registered  with the Securities and Exchange
Commission  pursuant to the  Securities  Act of 1933,  as  amended,  on or after
January 1, 2006,  where the related  asset-backed  securities  were  outstanding
during the Reporting period (the "Platform"), as listed in Exhibit A.

The  Asserting  Party has engaged  certain  vendors (the  "Vendors")  to perform
specific and limited activities or activities scripted by the Asserting Party as
of and during the  Reporting  Period,  and the  Asserting  Party  elects to take
responsibility for assessing  compliance with the Applicable  Servicing Criteria
or portion of the servicing criteria  applicable to such Vendors as set forth in
Exhibit B hereto (such criteria, the "Applicable Vendor Servicing Criteria").

The  Asserting  Party (i) has not  identified  and is not aware of any  material
instance of  noncompliance  by the Vendors with the Applicable  Vendor Servicing
Criteria and (ii) has not identified any material deficiency in its policies and
procedures to monitor the compliance by the Vendors with the  Applicable  Vendor
Servicing Criteria as of December 31, 2006 and for the Reporting Period.

The Asserting Party (i) has used the criteria set forth in 17 CFR 229.1122(d) to
assess the  compliance  by the  Asserting  Party with the  Applicable  Servicing
Criteria for the  Reporting  Period and (ii) has  concluded  that the  Asserting
Party has complied,  in all material  respects,  with the  Applicable  Servicing
Criteria as of December  31, 2006 and for the  Reporting  Period with respect to
the Platform, taken as a whole.

PricewaterhouseCoopers  LLP, an independent  registered  public accounting firm,
has  issued  an  attestation  report  for  the  Platform  on our  assessment  of
compliance  with the Applicable  Servicing  Criteria as of December 31, 2006 and
for the Reporting Period as set forth in this report.


Systems & Services Technologies, Inc.

        /s/ Glenn Estrella
        ----------------------------
Name:   Glenn Estrella
Title:  Business Manager
Date:   March 13, 2007



                                   Exhibit A
                      Goldman Sachs Auto Loan Trust 2006-1


<TABLE>

             <c>             <c>


                                    EXHIBIT B

-----------------------------------------------------------------------------------------------------------------------------------
                                                                                     APPLICABLE                     INAPPLICABLE
                               SERVICING CRITERIA                                SERVICING CRITERIA              SERVICING CRITERIA
-------------------------------------------------------------------   ---------------------------------------   -------------------
                                                                          Performed by         Performed by
   Reference                          Criteria                              Servicer            Vendor(s)
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                          General Servicing Considerations
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Policies and procedures are instituted to
                  monitor any performance or other triggers and
                  events of default in accordance with the
1122(d)(1)(i)     transaction agreements.                                                                                  X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  If any material servicing activities are
                  outsourced to third parties, policies and
                  procedures are instituted to monitor the third
                  party's performance and compliance with such                X(1)
1122(d)(1)(ii)    servicing activities.
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Any requirements in the transaction agreements
                  to maintain a back-up servicer for the pool
1122(d)(1)(iii)   assets are maintained.                                                                                   X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  A fidelity bond and errors and omissions policy
                  is in effect on the party participating in the
                  servicing function throughout the reporting
                  period in the amount of coverage required by and
                  otherwise in accordance with the terms of the
1122(d)(1)(iv)    transaction agreements.                                                                                  X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                         Cash Collection and Administration
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Payments on pool assets are deposited into the
                  appropriate custodial bank accounts and related
                  bank clearing accounts no more than two business
                  days following receipt, or such other number of
1122(d)(2)(i)     days specified in the transaction agreements.                 X                    X(1)
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Disbursements made via wire transfer on behalf
                  of an obligor or to an investor are made only by
1122(d)(2)(ii)    authorized personnel.                                         X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Advances of funds or guarantees regarding
                  collections, cash flows or distributions, and
                  any interest or other fees charged for such
                  advances, are made, reviewed and approved as
1122(d)(2)(iii)   specified in the transaction agreements.                                                                 X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  The related accounts for the transaction, such
                  as cash reserve accounts or accounts established
                  as a form of overcollateralization, are
                  separately maintained (e.g., with respect to
                  commingling of cash) as set forth in the
1122(d)(2)(iv)    transaction agreements.                                                                                  X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Each custodial account is maintained at a
                  federally insured depository institution as set
                  forth in the transaction agreements. For
                  purposes of this criterion, "federally insured
                  depository institution" with respect to a
                  foreign financial institution means a foreign
                  financial institution that meets the
                  requirements of Rule 13k-1(b)(1) of the
1122(d)(2)(v)     Securities Exchange Act.                                                                                 X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Unissued checks are safeguarded so as to prevent
1122(d)(2)(vi)    unauthorized access.                                                                                     X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Reconciliations are prepared on a monthly basis
                  for all asset-backed securities related bank
                  accounts, including custodial accounts and
                  related bank clearing accounts. These
                  reconciliations are (A) mathematically accurate;
                  (B) prepared within 30 calendar days after the
                  bank statement cutoff date, or such other number
                  of days specified in the transaction agreements;
                  (C) reviewed and approved by someone other than
                  the person who prepared the reconciliation; and
                  (D) contain explanations for reconciling items.
                  These reconciling items are resolved within 90
                  calendar days of their original identification,
                  or such other number of days specified in the
1122(d)(2)(vii)   transaction agreements.                                                                                  X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                         Investor Remittances and Reporting
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Reports to investors, including those to be
                  filed with the Commission, are maintained in
                  accordance with the transaction agreements and
                  applicable Commission requirements.
                  Specifically, such reports (A) are prepared in
                  accordance with timeframes and other terms set
                  forth in the transaction agreements; (B) provide
                  information calculated in accordance with the
                  terms specified in the transaction agreements;
                  (C) are filed with the Commission as required by
                  its rules and regulations; and (D) agree with
                  investors' or the trustee's records as to the
                  total unpaid principal balance and number of
1122(d)(3)(i)     pool assets serviced by the Servicer.                                                                    X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Amounts due to investors are allocated and
                  remitted in accordance with timeframes,
                  distribution priority and other terms set forth
1122(d)(3)(ii)    in the transaction agreements.                                                                           X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Disbursements made to an investor are posted
                  within two business days to the Servicer's
                  investor records, or such other number of days
1122(d)(3)(iii)   specified in the transaction agreements.                                                                 X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Amounts remitted to investors per the investor
                  reports agree with cancelled checks, or other
1122(d)(3)(iv)    form of payment, or custodial bank statements.                                                           X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                              Pool Asset Administration
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Collateral or security on pool assets is
                  maintained as required by the transaction
1122(d)(4)(i)     agreements or related pool asset documents.                   X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Pool asset and related documents are safeguarded
1122(d)(4)(ii)    as required by the transaction agreements.                    X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Any additions, removals or substitutions to the
                  asset pool are made, reviewed and approved in
                  accordance with any conditions or requirements
1122(d)(4)(iii)   in the transaction agreements.                                X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Payments on pool assets, including any payoffs,
                  made in accordance with the related pool asset
                  documents are posted to the Servicer's obligor
                  records maintained no more than two business
                  days after receipt, or such other number of days
                  specified in the transaction agreements, and
                  allocated to principal, interest or other items
                  (e.g., escrow) in accordance with the related                 X
1122(d)(4)(iv)    pool asset documents.
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  The Servicer's records regarding the pool assets
                  agree with the Servicer's records with respect
1122(d)(4)(v)     to an obligor's unpaid principal balance.                     X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Changes with respect to the terms or status of
                  an obligor's pool assets (e.g., loan
                  modifications or re-agings) are made, reviewed
                  and approved by authorized personnel in
                  accordance with the transaction agreements and                X
1122(d)(4)(vi)    related pool asset documents.
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Loss mitigation or recovery actions (e.g.,
                  forbearance plans, modifications and deeds in
                  lieu of foreclosure, foreclosures and
                  repossessions, as applicable) are initiated,
                  conducted and concluded in accordance with the
                  timeframes or other requirements established by               X
1122(d)(4)(vii)   the transaction agreements.
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Records documenting collection efforts are
                  maintained during the period a pool asset is
                  delinquent in accordance with the transaction
                  agreements. Such records are maintained on at
                  least a monthly basis, or such other period
                  specified in the transaction agreements, and
                  describe the entity's activities in monitoring
                  delinquent pool assets including, for example,
                  phone calls, letters and payment rescheduling
                  plans in cases where delinquency is deemed                    X
1122(d)(4)(viii)  temporary (e.g., illness or unemployment).
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Adjustments to interest rates or rates of return
                  for pool assets with variable rates are computed
1122(d)(4)(ix)    based on the related pool asset documents.                                                               X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Regarding any funds held in trust for an obligor
                  (such as escrow accounts): (A) such funds are
                  analyzed, in accordance with the obligor's pool
                  asset documents, on at least an annual basis, or
                  such other period specified in the transaction
                  agreements; (B) interest on such funds is paid,
                  or credited, to obligors in accordance with
                  applicable pool asset documents and state laws;
                  and (C) such funds are returned to the obligor
                  within 30 calendar days of full repayment of the
                  related pool assets, or such other number of
1122(d)(4)(x)     days specified in the transaction agreements.                                                            X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Payments made on behalf of an obligor (such as
                  tax or insurance payments) are made on or before
                  the related penalty or expiration dates, as
                  indicated on the appropriate bills or notices
                  for such payments, provided that such support
                  has been received by the servicer at least 30
                  calendar days prior to these dates, or such
                  other number of days specified in the
1122(d)(4)(xi)    transaction agreements.                                                                                  X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Any late payment penalties in connection with
                  any payment to be made on behalf of an obligor
                  are paid from the servicer's funds and not
                  charged to the obligor, unless the late payment
1122(d)(4)(xii)   was due to the obligor's error or omission.                                                              X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Disbursements made on behalf of an obligor are
                  posted within two business days to the obligor's
                  records maintained by the servicer, or such
                  other number of days specified in the                         X
1122(d)(4)(xiii)  transaction agreements.
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Delinquencies, charge-offs and uncollectible
                  accounts are recognized and recorded in
1122(d)(4)(xiv)   accordance with the transaction agreements.                   X
-------------------------------------------------------------------   -------------------   -----------------   -------------------
                  Any external enhancement or other support,
                  identified in Item 1114(a)(1) through (3) or
                  Item 1115 of Regulation AB, is maintained as set
1122(d)(4)(xv)    forth in the transaction agreements.                                                                     X
-----------------------------------------------------------------------------------------------------------------------------------
(1) A vendor deposits funds from customer transactions to a lockbox clearing account.

</TABLE>
<PAGE>
                                  EXHIBIT 33.5
                                ----------------
          Report on Assessment with Compliance with Servicing Criteria
                           for Asset-Backed Securities
                               (Bank of New York)

           ASSERTION OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

The Bank of New York and The Bank of New York Trust Company, N.A. (collectively,
the "Company")  provides this  platform-level  assessment of compliance with the
servicing criteria specified in Item 1122(d) of Regulation AB promulgated by the
Securities and Exchange Commission.

Management has determined that the following  servicing  criteria are applicable
in regards to the following servicing platform for the following period:

Platform:  Publicly-issued (i.e., transaction-level reporting initially required
under  the   Securities   Exchange   Act  of  1934,   as  amended)   residential
mortgage-backed  securities and other mortgage-related  asset-backed  securities
issued on or after January 1, 2006 (and like-kind  transactions  issued prior to
January  1,  2006)  for  which  the   Company   provides   trustee,   securities
administration,  paying agent or custodial services.  The platform includes like
kind   transactions   for  which  the  Company  provided   trustee,   securities
administrator,  paying agent or custodial  services as a result of the Company's
acquisition  as of October 1, 2006 of portions of  JPMorgan  Chase Bank,  N.A.'s
corporate  trust  business,   including  structured  finance  agency  and  trust
transactions.

Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d),
to  the  extent  required  by  the  related  transaction  agreements  as to  any
transaction,  except for the following criteria:  1122 (d) (1)(ii), (iii), (iv),
(4) (iv), (v), (vi), (vii), (viii), (ix), (x), (xi), (xii) and (xiii).

Period: Twelve months ended December 31, 2006.

With respect to the Platform and the Period,  the Company provides the following
assessment of compliance in respect of the Applicable Servicing Criteria:

- The Company is responsible  for assessing its  compliance  with the Applicable
Servicing Criteria.

- The  Company has assessed  compliance with the  Applicable Servicing Criteria.

- As of  December  31,  2006 and for the  Period,  the  Company  was in material
compliance with the Applicable Servicing Criteria.


Ernst & Young LLP, an independent  registered public accounting firm, has issued
an  attestation  report with respect to the  Company's  foregoing  assessment of
compliance.


        The Bank of New York                    The Bank of New York
        The Bank of New York Trust              The Bank of New York Trust
            Company, N.A.                           Company, N.A.

        By: /s/ Robert L. Griffin               By: /s/ Patrick J. Tadie
            ----------------------                  ----------------------
            Robert L. Griffin                       Patrick J. Tadie
            Authorized Signer                       Authorized Signer


March 1, 2007


<PAGE>
                                  EXHIBIT 33.6
                                ----------------
          Report on Assessment with Compliance with Servicing Criteria
                           for Asset-Backed Securities
                          (JPMorgan Chase Bank, N.A.)

                                 JPMorgan Chase

              Management's Report on Assessment of Compliance with
                          Applicable Servicing Criteria

     JPMorgan  Chase  Bank,  National  Association  (the  "Asserting  Party") is
responsible for assessing compliance as of September 30, 2006 and for the period
from January 1, 2006 through September 30, 2006 (the "Reporting  Period"),  with
the servicing  criteria set forth in Title 17, Section  229.1122 (d) of the Code
of Federal  Regulations  (the  "CFR"),  to the extent  required  by the  related
transaction   agreements  and  excluding  the  criteria  set  forth  in  17  CFR
229.1122(d)  (1)(ii)-(iv),  (2)(iii),  (2)(vi),  (4)(i)-(ii),  and (4)(iv)-(xiv)
which the Asserting  Party has concluded are not applicable to the activities it
performs with respect to the asset-backed securitization transactions covered by
this report (such  criteria,  after giving effect to the  exclusions  identified
above,  the  "Applicable  Servicing  Criteria").   This  report  covers  certain
asset-backed  securities  transactions  backed by  residential  mortgages,  home
equity loans, auto loans,  credit card receivables,  dealer floor plans,  retail
installment  contracts and manufactured housing contracts for which transactions
the  Asserting  Party  performs the  Applicable  Servicing  Criteria as trustee,
securities   administrator  or  paying  agent  that  were  registered  with  the
Securities  and Exchange  Commission  pursuant to the Securities Act of 1933, as
amended,  where the related asset-backed  securities were outstanding during the
reporting period (the "Platform"), as listed in Appendix A.

     The  Asserting  Party  has  (i)  used  the  criteria  set  forth  in 17 CFR
229.1122(d) to assess the compliance by the Asserting  Party with the Applicable
Servicing  Criteria for the Reporting Period and (ii) concluded that, other than
as identified on Appendix B, the Asserting  Party has complied,  in all material
respects,  with the Applicable  Servicing  Criteria as of September 30, 2006 and
for the Reporting Period with respect to the Platform, taken as a whole.

     PricewaterhouseCoopers  LLP, an independent  registered  public  accounting
firm,  has issued an  attestation  report  for the  Platform,  stating  that the
Asserting Party has complied with the Applicable Servicing Criteria,  except for
material  instances of non-compliance  identified on Appendix B, as of September
30, 2006 and for the Reporting Period.

JPMorgan Chase Bank, National Association

/s/ Kelly A. Mathieson
-----------------------------------------
Kelly A. Mathieson, Managing Director
Date:  March 14, 2007


--------------------------------------------------------------------------------
                                   Appendix A
--------------------------------------------------------------------------------
                         BA Master Credit Card Trust II
                   Capital Auto Receivables Asset Trust 2006-1
                      Capital One Auto Finance Trust 2006-A
                      Capital One Auto Finance Trust 2006-B
                Capital One Prime Auto Receivables Trust, 2006-1
                      Centex Home Equity Loan Trust 2006-A
                          Chase Auto Owner Trust 2006-A
                          Chase Auto Owner Trust 2006-B
          Chase Credit Card Master Trust, Series 1996-2 (Class A and B)
          Chase Credit Card Master Trust, Series 1996-3 (Class A and B)
                  Chase Credit Card Master Trust, Series 2001-1
                  Chase Credit Card Master Trust, Series 2001-2
                  Chase Credit Card Master Trust, Series 2001-4
                  Chase Credit Card Master Trust, Series 2001-6
                  Chase Credit Card Master Trust, Series 2002-1
                  Chase Credit Card Master Trust, Series 2002-3
                  Chase Credit Card Master Trust, Series 2002-5
                  Chase Credit Card Master Trust, Series 2002-7
                  Chase Credit Card Master Trust, Series 2003-1
                  Chase Credit Card Master Trust, Series 2003-2
                  Chase Credit Card Master Trust, Series 2003-3
                  Chase Credit Card Master Trust, Series 2003-4
                  Chase Credit Card Master Trust, Series 2003-5
                  Chase Credit Card Master Trust, Series 2003-6
                  Chase Credit Card Master Trust, Series 2004-1
                  Chase Credit Card Master Trust, Series 2004-2
                   Chase Mortgage Finance Trust Series 2006-A1
                   Chase Mortgage Finance Trust Series 2006-S1
                   Chase Mortgage Finance Trust Series 2006-S2
                          ChaseFlex Trust Series 2006-1
                          ChaseFlex Trust Series 2006-2
                     Citigroup Mortgage Loan Trust 2006-CB3
                           CNH Equipment Trust 2006-A
                           CNH Equipment Trust 2006-B
             CWHEQ Revolving Home Equity Loan Trust, Series 2006- F
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-A
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-B
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-C
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-D
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-E
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-G
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-H
                        DaimlerChrysler Auto Trust-2006-A
            Ford Credit Floorplan Master Owner Trust A, Series 2006-3
            Ford Credit Floorplan Master Owner Trust A, Series 2006-4
                      GMACM Home Equity Loan Trust 2006-HE1
                      GMACM Home Equity Loan Trust 2006-HE2
                      GMACM Home Equity Loan Trust 2006-HE3
                      GMACM Home Equity Loan Trust 2006-HE4
                        GMACM Home Loan Trust 2006-HLTV1
                       GMACM Mortgage Loan Trust 2006-AR2
                            GS Auto Loan Trust 2006-1
                          GSAA Home Equity Trust 2006-1
                         GSAA Home Equity Trust 2006-12
                          GSAA Home Equity Trust 2006-3
                          GSAA Home Equity Trust 2006-5
                          GSAA Home Equity Trust 2006-6
                          GSAA Home Equity Trust 2006-9
                         GSR Mortgage Loan Trust 2006-4F
                    Honda Auto Receivables 2006-1 Owner Trust
                     IXIS Real Estate Capital Trust 2006-HE1
                     IXIS Real Estate Capital Trust 2006-HE2
                J.P. Morgan Mortgage Acquisition Corp. 2006-FRE1
                J.P. Morgan Mortgage Acquisition Corp. 2006-FRE2
                 J.P. Morgan Mortgage Acquisition Corp. 2006-HE1
                J.P. Morgan Mortgage Acquisition Corp. 2006-WMC1
                J.P. Morgan Mortgage Acquisition Trust 2006-ACC1
                 J.P. Morgan Mortgage Acquisition Trust 2006-CW1
                 J.P. Morgan Mortgage Acquisition Trust 2006-HE2
                 J.P. Morgan Mortgage Acquisition Trust 2006-NC1
                 J.P. Morgan Mortgage Acquisition Trust 2006-NC2
                 J.P. Morgan Mortgage Acquisition Trust 2006-RM1
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC2
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC3
                    Nationstar Home Equity Loan Trust 2006-B
                   Newcastle Mortgage Securities Trust 2006-1
                 NovaStar Mortgage Funding Trust, Series 2006-1
                 NovaStar Mortgage Funding Trust, Series 2006-2
                 NovaStar Mortgage Funding Trust, Series 2006-3
                NovaStar Mortgage Funding Trust, Series-2006-MTA1
                Origen Manufactured Housing Contract Trust 2006-A
                 Ownit Mortgage Loan Trust, Series 2006-1 Trust
                 Popular ABS Mortgage Pass-Through Trust 2006-A
                 Popular ABS Mortgage Pass-Through Trust 2006-B
                 Popular ABS Mortgage Pass-Through Trust 2006-C
                 Popular ABS Mortgage Pass-Through Trust 2006-D
                           RAAC Series 2006-SP1 Trust
                           RAAC Series 2006-SP2 Trust
                           RAAC Series 2006-SP3 Trust
                           RAMP Series 2006-RS1 Trust
                           RAMP Series 2006-RS2 Trust
                           RAMP Series 2006-RS3 Trust
                           RAMP Series 2006-RS4 Trust
                           RAMP Series 2006-RS5 Trust
                           RAMP Series 2006-RZ1 Trust
                           RAMP Series 2006-RZ2 Trust
                           RAMP Series 2006-RZ3 Trust
                           RAMP Series 2006-RZ4 Trust
                          RFMSII Series 2006-HSA1 Trust
                      The Home Equity Loan Trust 2006-HSA2
                      The Home Equity Loan Trust 2006-HSA3
                      The Home Equity Loan Trust 2006-HSA4
                      The Home Equity Loan Trust 2006-HSA5
                          The Home Loan Trust 2006-HI1
                          The Home Loan Trust 2006-HI2
                          The Home Loan Trust 2006-HI3
                          The Home Loan Trust 2006-HI4
                          USAA Auto Owner Trust 2006-1
                          USAA Auto Owner Trust 2006-2

--------------------------------------------------------------------------------
                                   APPENDIX B
--------------------------------------------------------------------------------
                       Material Instances of Noncompliance

During the Reporting Period,  the Company has identified the following  material
instances of noncompliance the Applicable Servicing Criteria.

     CFR  Item   1122(d)(3)(i):   Certain  monthly   investor   reports  omitted
     information required by the transaction  agreements and/or contained errors
     in the information presented.

     CFR Item 1122(d)(3)(ii):  Certain monthly investor distributions  contained
     errors as to amounts due to certain investors.

                               Remediation Efforts

Errors and omissions were corrected and appropriate measures were taken to avoid
similar errors and omissions.
--------------------------------------------------------------------------------


        Management's Report on Assessment of Compliance with Applicable
                               Servicing Criteria

     JPMorgan  Chase  Bank,  National  Association  (the  "Asserting  Party") is
responsible  for  assessing  compliance as of October 1, 2006 and for the period
from October 1, 2006 through  December 31, 2006 (the "Reporting  Period"),  with
the servicing  criteria set forth in Title 17, Section  229.1122 (d) of the Code
of Federal  Regulations  (the  "CFR"),  to the extent  required  by the  related
transaction  agreements  excluding the criteria set forth in 17 CFR  229.1122(d)
(1)(i)-(iv),  (2)(i)-(vi),  (3)(i)-(iv),  and  (4)(i)-(xv),  which the Asserting
Party has  concluded  are not  applicable  to the  activities  it performs  with
respect to the asset-backed  securitization  transactions covered by this report
(such  criteria,  after giving effect to the exclusions  identified  above,  the
"Applicable Servicing Criteria"). This report covers the asset-backed securities
transactions backed by residential  mortgages and home equity loans, auto loans,
credit cards, dealer floor plans, retail installment  contracts and manufactured
housing  contracts  for which  transactions  the  Asserting  Party  performs the
applicable  servicing  criteria,  that were  registered  with the Securities and
Exchange  Commission  pursuant to the Securities Act of 1933, as amended,  where
the related  asset-backed  securities were either (1) issued during the calendar
year ending  December 31, 2006 or (2) issued  prior to the calendar  year ending
December 31, 2006 and remain  subject to the  reporting  requirements  under the
Securities and Exchange Act of 1934, as amended (the  "Platform"),  as listed in
Appendix A.

     The  Asserting  Party  has  (i)  used  the  criteria  set  forth  in 17 CFR
229.1122(d) to assess the compliance by the Asserting  Party with the Applicable
Servicing  Criteria  for the  Reporting  Period  and  (ii)  concluded  that  the
Asserting  Party has complied,  in all material  respects,  with the  Applicable
Servicing  Criteria as of December  31, 2006 and for the  Reporting  Period with
respect to the Platform, taken as a whole.

     PricewaterhouseCoopers  LLP, an independent  registered  public  accounting
firm,  has issued an attestation  report for the Platform,  on our assessment of
compliance  with the Applicable  Servicing  Criteria as of December 31, 2006 and
for the Reporting Period as set forth in this report.

JPMorgan Chase Bank, National Association

/s/ Brian Goldman
-----------------------------------------
Brian Goldman, Senior Vice President
Date:  March 12, 2007


--------------------------------------------------------------------------------
                                   Appendix A
--------------------------------------------------------------------------------
                         BA Master Credit Card Trust II
                   Capital Auto Receivables Asset Trust 2006-1
                   Capital Auto Receivables Asset Trust 2006-2
                      Capital One Auto Finance Trust 2006-A
                      Capital One Auto Finance Trust 2006-B
                      Capital One Auto Finance Trust 2006-C
                 Capital One Prime Auto Receivables Trust 2006-2
                Capital One Prime Auto Receivables Trust, 2006-1
                      Centex Home Equity Loan Trust 2006-A
                          Chase Auto Owner Trust 2006-A
                          Chase Auto Owner Trust 2006-B
          Chase Credit Card Master Trust, Series 1996-2 (Class A and B)
          Chase Credit Card Master Trust, Series 1996-3 (Class A and B)
                  Chase Credit Card Master Trust, Series 2001-1
                  Chase Credit Card Master Trust, Series 2001-2
                  Chase Credit Card Master Trust, Series 2001-4
                  Chase Credit Card Master Trust, Series 2001-6
                  Chase Credit Card Master Trust, Series 2002-1
                  Chase Credit Card Master Trust, Series 2002-3
                  Chase Credit Card Master Trust, Series 2002-5
                  Chase Credit Card Master Trust, Series 2002-7
                  Chase Credit Card Master Trust, Series 2003-1
                  Chase Credit Card Master Trust, Series 2003-2
                  Chase Credit Card Master Trust, Series 2003-3
                  Chase Credit Card Master Trust, Series 2003-4
                  Chase Credit Card Master Trust, Series 2003-5
                  Chase Credit Card Master Trust, Series 2003-6
                  Chase Credit Card Master Trust, Series 2004-1
                  Chase Credit Card Master Trust, Series 2004-2
                   Chase Mortgage Finance Trust Series 2006-A1
                   Chase Mortgage Finance Trust Series 2006-S1
                   Chase Mortgage Finance Trust Series 2006-S2
                   Chase Mortgage Finance Trust Series 2006-S3
                   Chase Mortgage Finance Trust Series 2006-S4
                          ChaseFlex Trust Series 2006-1
                          ChaseFlex Trust Series 2006-2
                     Citigroup Mortgage Loan Trust 2006-CB3
                           CNH Equipment Trust 2006-A
                           CNH Equipment Trust 2006-B
             CWHEQ Revolving Home Equity Loan Trust, Series 2006- F
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-A
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-B
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-C
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-D
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-E
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-G
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-H
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-I
                        DaimlerChrysler Auto Trust-2006-A
            Ford Credit Floorplan Master Owner Trust A, Series 2006-3
            Ford Credit Floorplan Master Owner Trust A, Series 2006-4
                    GE Equipment Midticket LLC, Series 2006-1
                      GMACM Home Equity Loan Trust 2006-HE1
                      GMACM Home Equity Loan Trust 2006-HE2
                      GMACM Home Equity Loan Trust 2006-HE3
                      GMACM Home Equity Loan Trust 2006-HE4
                      GMACM Home Equity Loan Trust 2006-HE5
                        GMACM Home Loan Trust 2006-HLTV1
                       GMACM Mortgage Loan Trust 2006-AR2
                            GS Auto Loan Trust 2006-1
                          GSAA Home Equity Trust 2006-1
                         GSAA Home Equity Trust 2006-12
                          GSAA Home Equity Trust 2006-3
                          GSAA Home Equity Trust 2006-5
                          GSAA Home Equity Trust 2006-6
                          GSAA Home Equity Trust 2006-9
                         GSR Mortgage Loan Trust 2006-4F
                    Honda Auto Receivables 2006-1 Owner Trust
                     IXIS Real Estate Capital Trust 2006-HE1
                     IXIS Real Estate Capital Trust 2006-HE2
                J.P. Morgan Mortgage Acquisition Corp. 2006-FRE1
                J.P. Morgan Mortgage Acquisition Corp. 2006-FRE2
                 J.P. Morgan Mortgage Acquisition Corp. 2006-HE1
                J.P. Morgan Mortgage Acquisition Corp. 2006-WMC1
                J.P. Morgan Mortgage Acquisition Trust 2006-ACC1
                 J.P. Morgan Mortgage Acquisition Trust 2006-CH1
                 J.P. Morgan Mortgage Acquisition Trust 2006-CH2
                 J.P. Morgan Mortgage Acquisition Trust 2006-CW1
                 J.P. Morgan Mortgage Acquisition Trust 2006-HE2
                 J.P. Morgan Mortgage Acquisition Trust 2006-HE3
                 J.P. Morgan Mortgage Acquisition Trust 2006-NC1
                 J.P. Morgan Mortgage Acquisition Trust 2006-NC2
                 J.P. Morgan Mortgage Acquisition Trust 2006-RM1
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC2
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC3
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC4
                    Nationstar Home Equity Loan Trust 2006-B
                   Newcastle Mortgage Securities Trust 2006-1
                 NovaStar Mortgage Funding Trust, Series 2006-1
                 NovaStar Mortgage Funding Trust, Series 2006-2
                 NovaStar Mortgage Funding Trust, Series 2006-3
                NovaStar Mortgage Funding Trust, Series-2006-MTA1
                Origen Manufactured Housing Contract Trust 2006-A
                 Ownit Mortgage Loan Trust, Series 2006-1 Trust
                 Popular ABS Mortgage Pass-Through Trust 2006-A
                 Popular ABS Mortgage Pass-Through Trust 2006-B
                 Popular ABS Mortgage Pass-Through Trust 2006-C
                 Popular ABS Mortgage Pass-Through Trust 2006-D
                 Popular ABS Mortgage Pass-Through Trust 2006-E
                           RAAC Series 2006-SP1 Trust
                           RAAC Series 2006-SP2 Trust
                           RAAC Series 2006-SP3 Trust
                           RAMP Series 2006-RS1 Trust
                           RAMP Series 2006-RS2 Trust
                           RAMP Series 2006-RS3 Trust
                           RAMP Series 2006-RS4 Trust
                           RAMP Series 2006-RS5 Trust
                           RAMP Series 2006-RZ1 Trust
                           RAMP Series 2006-RZ2 Trust
                           RAMP Series 2006-RZ3 Trust
                           RAMP Series 2006-RZ4 Trust
                          RFMSII Series 2006-HSA1 Trust
                      The Home Equity Loan Trust 2006-HSA2
                      The Home Equity Loan Trust 2006-HSA3
                      The Home Equity Loan Trust 2006-HSA4
                      The Home Equity Loan Trust 2006-HSA5
                          The Home Loan Trust 2006-HI1
                          The Home Loan Trust 2006-HI2
                          The Home Loan Trust 2006-HI3
                          The Home Loan Trust 2006-HI4
                          USAA Auto Owner Trust 2006-1
                          USAA Auto Owner Trust 2006-2

<PAGE>
                                  EXHIBIT 33.7
                                ----------------
          Report on Assessment with Compliance with Servicing Criteria
                           for Asset-Backed Securities
                           (MSX International, Inc.)


           REPORT ON ASSESSMENT OF COMPLIANCE WITH SEC REGULATION AB
                               SERVICING CRITERIA

MSX  International,  Inc.  (MSXI) (the  "Asserting  Party) is  responsible  for
assessing  compliance as of December 31, 2006 and for the period from January 1,
2006  through  December 31, 2006 (the  "Reporting  Period")  with the  servicing
criteria  applicable to it under  paragraph  (d) of Item 1122 of Regulation  AB.
MSXI has used the servicing criteria communicated to MSXI by the servicer,  Ford
Motor Credit Company ("Ford Credit"),  to assess  compliance with the applicable
criteria.  Accordingly,  servicing criteria 1122(d)(4)(i)-(ii) are applicable to
the  activities  performed  by MSXI (the  "Applicable  Servicing  Criteria")  of
holding and  safeguarding  retail  installment  sale  contracts  as described in
MSXI's  service level  agreement  with Ford Credit.  MSXI has concluded that all
other  servicing  criteria are not applicable to the activities it performs with
respect to the asset-backed  securities transactions covered by this report. The
transactions  covered  by  this  report  include  the  asset-backed   securities
transactions involving retail installment sale contracts for which the Asserting
Party served as an Item 1122 party participating in the servicing function, that
were  completed on or after  January 1, 2006 and that were  registered  with the
Securities and Exchange  Commission  pursuant to the Securities Act of 1933 (the
"Transactions").

The Asserting  Party has assessed its compliance  with the Applicable  Servicing
Criteria for the Reporting Period and has concluded that the Asserting Party has
complied, in all material respects, with the Applicable Servicing Criteria as of
December 31, 2006 and for the Reporting  Period with respect to the Transactions
taken as a whole.

Grant Thornton LLP, an independent registered public accounting firm, has issued
an  attestation  report on the  assessment  of  compliance  with the  Applicable
Servicing  Criteria as of December 31, 2006 and for the Reporting  Period as set
forth in this assertion.

MSX International, Inc.

By:     /s/ Frederick K. Minturn
        ----------------------------------------------------
        Frederick K. Minturn

Title:  Executive Vice President and Chief Financial Officer

Date:   March 15, 2007



<PAGE>
                                  EXHIBIT 34.1
                                ----------------
         Annual Independent Accountant's Report in Respect of Servicing
                      for the year ended December 31, 2006
                        (Goldman Sachs Mortgage Company)



            Report of Independent Registered Public Accounting Firm

To the Board of Directors of Goldman Sachs Mortgage Company:

We have examined management's assertion,  included in the accompanying Report on
Assessment with Compliance with Servicing Criteria for Asset-Backed  Securities,
that Goldman Sachs Mortgage Company (the "Company")  complied with the servicing
criteria set forth in Item 1122(d) of the Securities  and Exchange  Commission's
Regulation AB for asset-backed  securities  transactions for which Goldman Sachs
Mortgage  Company  acted as master  servicer  involving  auto  loans  other than
transactions  consummated  prior  to the  effectiveness  of  Regulation  AB (the
"Platform"),  as of December 31, 2006 and for the period from January 1, 2006 to
December  31,  2006,  excluding  criteria  1122(d)(1)(i),  1122(d)(1)(iii)-(iv),
1122(d)(2)(i)-(vii),   1122(d)(3)(i)-(iv),  and  1122(d)(4)(i)-(xv),  which  the
Company has determined are not applicable to the servicing  activities performed
by it with  respect  to the  Platform.  Management's  assertion  identifies  the
individual  asset-backed  transaction  defined by management as constituting the
Platform.  Management  is  responsible  for the  Company's  compliance  with the
servicing criteria.  Our responsibility is to express an opinion on management's
assertion based on our examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis,  evidence  about the Company's  compliance  with the applicable
servicing  criteria  and  performing  such  other  procedures  as we  considered
necessary in the  circumstances.  Our examination  included  testing of selected
asset-backed transactions and securities that comprise the Platform,  testing of
selected servicing  activities related to the Platform,  and determining whether
the Company  processed those selected  transactions and performed those selected
activities in compliance with the applicable servicing criteria.  Our procedures
were limited to the selected  transactions and servicing activities performed by
the Company  during the period covered by this report.  Our procedures  were not
designed to detect  noncompliance  arising  from  errors that may have  occurred
prior to or  subsequent  to our tests that may have  affected  the  balances  or
amounts  calculated or reported by the Company during the period covered by this
report.  We believe that our  examination  provides a  reasonable  basis for our
opinion. Our examination does not provide a legal determination on the Company's
compliance with the servicing criteria.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned applicable servicing criteria as of December 31, 2006 and for the
period  from  January  1,  2006 to  December  31,  for  asset-backed  securities
transactions  for which Goldman Sachs Mortgage  Company acted as master servicer
involving  auto  loans  other  than   transactions   consummated  prior  to  the
effectiveness of Regulation AB is fairly stated, in all material respects.


/s/ PricewaterhouseCoopers LLP
------------------------------

March 30, 2007



<PAGE>
                                  EXHIBIT 34.2
                                ----------------
           Report of Independent Registered Public Accounting Firm in
            Respect of Servicing for the year ended December 31, 2006
                         (The Huntington National Bank)


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of
The Huntington National Bank

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's Report on Assessment of Compliance with SEC Regulation AB Servicing
Criteria,  that The Huntington  National Bank (the "Company")  complied with the
servicing  criteria  set forth in Item 1122 (d) of the  Securities  and Exchange
Commission's  Regulation  AB for the  Automobile  Loan and Lease  Platform  (the
"Platform") as of and for the year ended December 31, 2006,  excluding  criteria
1122 (d)(1)(ii), (d)(1)(iii), (d)(2)(vi), (d)(3)(i.C),  (d)(3)(1.D), (d)(4)(ix),
(d)(4)(x),  (d)(4)(xi),  (d)(4)(xii),  and  (d)(4)(xiii),  which  management has
determined are not  applicable to the  activities  performed by the Company with
respect to the Platform.  Appendix A to management's assertion defines the loans
and  leases  sold  to  the  identified  trusts  as  constituting  the  Platform.
Management  is  responsible  for the  Company's  compliance  with the  servicing
criteria.  Our responsibility is to express an opinion on management's assertion
about  the  Company's  compliance  with  the  servicing  criteria  based  on our
examination.

Our  examination  was  conducted  in  accordance  with   attestation   standards
established  by the  American  Institute  of Certified  Public  Accountants,  as
adopted by the Public Company  Accounting  Oversight  Board (United States) and,
accordingly,  included examining,  on a test basis, evidence about the Company's
compliance with the applicable  servicing criteria,  including tests on a sample
basis of the servicing  activities related to the Platform,  determining whether
the Company performed those selected activities in compliance with the servicing
criteria during the specified  period and performing such other procedures as we
considered  necessary  in the  circumstances.  Our  procedures  were  limited to
selected servicing activities performed by the Company during the period covered
by this report and,  accordingly,  such samples may not have included  servicing
activities  related to each asset-backed  transaction  included in the Platform.
Further,  an  examination is not designed to detect  noncompliance  arising from
errors that may have occurred prior to the period  specified above that may have
affected the balances or amounts  calculated  or reported by the Company  during
the period covered by this report.  We believe that our  examination  provides a
reasonable  basis for our  opinion.  Our  examination  does not  provide a legal
determination on the Company's compliance with the servicing criteria.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  applicable  servicing  criteria  as of and  for the  year  ended
December 31, 2006 for the  Automobile  Loan and Lease Platform is fairly stated,
in all material respects.


/s/ Deloitte & Touche LLP
------------------------
Columbus, Ohio
March 15, 2007




<PAGE>
                                  EXHIBIT 34.3
                                ----------------
         Annual Independent Accountant's Report in Respect of Servicing
                      for the year ended December 31, 2006
                          (Ford Motor Credit Company)

Report of Independent Registered Public Accounting Firm

To the Board of Directors and the Stockholder
of Ford Motor Credit Company:

We  have  examined   management's   assertion,   included  in  the  accompanying
management's Report on Assessment of Compliance with SEC Regulation AB Servicing
Criteria,  that Ford Motor Credit  Company  (the  "Company")  complied  with the
servicing  criteria  set forth in Item  1122(d) of the  Securities  and Exchange
Commission's   Regulation  AB  for  all  asset-backed   securities  transactions
involving  automotive  retail  installment sale contracts  completed on or after
January 1, 2006 and registered with the Securities Exchange Commission for which
Ford Credit acted as subservicer (the  "Platform"),  as of December 31, 2006 and
for the period from January 1, 2006 through December 31, 2006 excluding criteria
1122(d)(1)(i),(iii)  and  (iv),  (d)(2)(ii)  through  (v) and  (vii),  (d)(3)(i)
through  (iv),  and  (d)(4)(ix)  through  (xiii) and (xv) which the  Company has
determined are not  applicable to the activities  performed by them with respect
to the servicing  platform.  Management's  assertion  identifies  the individual
asset-backed  transactions and securities  defined by management as constituting
the Platform.  Management is responsible  for the Company's  compliance with the
servicing criteria.  Our responsibility is to express an opinion on management's
assertion based on out examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis,  evidence  about the Company's  compliance  with the applicable
servicing  criteria  and  performing  such  other  procedures  as we  considered
necessary in the  circumstances.  Our examination  included  testing of selected
asset-backed transactions and securities that comprise the Platform,  testing of
selected servicing  activities related to the Platform,  and determining whether
the Company  processed those selected  transactions and performed those selected
activities in compliance with the applicable servicing criteria.  Our procedures
were limited to the selected  transactions and servicing activities performed by
the Company  during the period covered by this report.  Our procedures  were not
designed to detect  noncompliance  arising  from  errors that may have  occurred
prior to or  subsequent  to our tests that may have  affected  the  balances  or
amounts  calculated or reported by the Company during the period covered by this
report.  We believe that our  examination  provides a  reasonable  basis for our
opinion. Our examination does not provide a legal determination on the Company's
compliance with the servicing criteria.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  applicable  servicing  criteria  as of and for the period  ended
December  31,  2006  for  the  asset-backed  securities  transactions  involving
automotive  retail  installment sale contracts  completed on or after January 1,
2006 and registered  with the Securities and Exchange  Commission for which Ford
Credit acted as subservicer is fairly stated, in all material respects.

/s/ PricewaterhouseCoopers, LLP
-------------------------------
March 19, 2007


<PAGE>
                                  EXHIBIT 34.4
                                ----------------
         Annual Independent Accountant's Report in Respect of Servicing
                      for the year ended December 31, 2006
                     (Systems & Services Technologies, Inc.)


             Report of Independent Registered Public Accounting Firm


To the Board of Directors of Systems & Services Technologies, Inc.

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report on  Assessment  of  Compliance  with  Applicable  Servicing
Criteria,  that Systems & Services  Technologies,  Inc. (the "Company") complied
with the  servicing  criteria  set forth in Item 1122(d) of the  Securities  and
Exchange  Commission's  (SEC)  Regulation AB as of December 31, 2006 and for the
period from August 2, 2006 to December 31, 2006 (the "Reporting  Period) for the
asset-backed  securities  transactions  backed  by  automobile  or  light  truck
receivables,  that were registered  with the Securities and Exchange  Commission
pursuant  to  the  Securities  Act  of  1933,  as  amended,  where  the  related
asset-backed  securities  were  outstanding  during the  Reporting  Period  (the
"Platform"),    excluding    criteria    1122(d)(1)(i),     (1122)(d)(iii)-(iv),
(1122)(d)(2)(iii)-(vii),     1122(d)(3)(i)-(iv),     1122(d)(4)(ix)-(xii)    and
1122(d)(4)(xv),  which the  Company has  determined  are not  applicable  to the
servicing activities performed by it with respect to the Platform. Appendix A to
management's assertion identifies the individual  asset-backed  transactions and
securities  defined by management as  constituting  the Platform.  Management is
responsible  for the  Company's  compliance  with the  servicing  criteria.  Our
responsibility  is to express an opinion on management's  assertion based on our
examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis,  evidence  about the Company's  compliance  with the applicable
servicing  criteria  and  performing  such  other  procedures  as we  considered
necessary in the  circumstances.  Our examination  included  testing of selected
asset-backed transaction sand securities that comprise the Platform,  testing of
selected servicing  activities related to the Platform,  and determining whether
the Company  processed those selected  transactions and performed those selected
activities in compliance with the applicable servicing criteria.  Our procedures
were limited to the selected  transactions and servicing activities performed by
the Company  during the period covered by this report.  Our procedures  were not
designed to detect  noncompliance  arising  from  errors that may have  occurred
prior to or  subsequent  to our tests that may have  affected  the  balances  or
amounts  calculated or reported by the Company during the period covered by this
report.  We believe that our  examination  provides a  reasonable  basis for our
opinion. Our examination does not provide a legal determination on the Company's
compliance with the servicing criteria.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned applicable servicing criteria as of December 31, 2006 and for the
period  from  August 2, 2006 to  December  31,  2006 for the  Platform is fairly
stated, in all material respects.

/s/ PricewaterhouseCoopers  LLP
-------------------------------
New York, New York
March 13, 2007

<PAGE>
                                  EXHIBIT 34.5
                                ----------------
         Annual Independent Accountant's Report in Respect of Servicing
                      for the year ended December 31, 2006
                               (Bank of New York)


             Report of Independent Registered Public Accounting Firm

Board of Directors
The Bank of New York

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report  on  Assertion  of  Compliance  with  Applicable  Servicing
Criteria that The Bank of New York and The Bank of New York Trust Company, N.A.,
(collectively, the "Company"), complied with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange  Commission's  Regulation AB for the
publicly issued (i.e.  transaction-level  reporting initially required under the
Securities  and Exchange Act of 1934,  as amended)  residential  mortgage-backed
securities and other mortgage-related asset-backed securities issued on or after
January 1, 2006 (and like-kind transactions issued prior to January 1, 2006) for
which the Company provides trustee, securities administration,  paying agent, or
custodial  services (the  "Platform")  as of and for the year ended December 31,
2006 except for criteria 1122(d)(1)(ii)-(iv),  and 1122(d)(4)(iv)-(xiii),  which
the Company has determined  are not  applicable to the  activities  performed by
them with respect to the servicing Platform covered by this report. The Platform
includes  like-kind   transactions  for  which  the  Company  provided  trustee,
securities administration, paying agent or custodial services as a result of the
Company's  acquisition as of October 1, 2006 of portions of JPMorgan Chase Bank,
N.A.'s corporate trust business,  including  structured finance agency and trust
transactions.  Management is responsible for the Company's compliance with those
servicing criteria.  Our responsibility is to express an opinion on management's
assertion about the Company's  compliance  with the servicing  criteria based on
our examination.

Our  examination  was  conducted  in  accordance  with   attestation   standards
established  by the  American  Institute  of Certified  Public  Accountants,  as
adopted by the Public Company  Accounting  Oversight  Board (United States) and,
accordingly,  included examining,  on a test basis, evidence about the Company's
compliance  with the applicable  servicing  criteria and  performing  such other
procedures  as we considered  necessary in the  circumstances.  Our  examination
included testing of less than all of the individual  transactions and securities
that comprise the platform, testing of less than all of the servicing activities
related to the Platform,  and  determining  whether the Company  processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria and as permitted by the  Interpretation  17.06 of the SEC
Division  of  Corporation   Finance  Manual  of  Publicly  Available   Telephone
Interpretations  ("Interpretation  17.06").  Furthermore,  our  procedures  were
limited to the selected  transactions and servicing  activities performed by the
Company  during  the period  covered by this  report.  Our  procedures  were not
designed  to  determine  whether  errors may have  occurred  either  prior to or
subsequent  to our  tests  that  may  have  affected  the  balances  or  amounts
calculated or reported by the Company  during the period  covered by this report
for the selected  transactions  or any other  transactions.  We believe that our
examination  provides a reasonable  basis for our opinion.  Our examination does
not provide a legal determination on the Company's compliance with the servicing
criteria.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  servicing  criteria,  including  servicing  criteria  for  which
compliance is determined  based on  Interpretation 17.06  as described above, as
applicable,  as of and for the year ended December 31, 2006 for the Platform, is
fairly stated, in all material respects.

                                                /s/ Ernst & Young LLP

March 1, 2007

<PAGE>
                                  EXHIBIT 34.6
                                ----------------
         Annual Independent Accountant's Report in Respect of Servicing
                      for the year ended December 31, 2006
                           (JPMorgan Chase Bank, N.A.)


             Report of Independent Registered Public Accounting Firm

To the Board of Directors of JPMorgan Chase Bank, National Association

We have examined  JPMorgan Chase Bank,  National  Association's  (the "Company")
compliance  with  the  servicing  criteria  set  forth  in Item  1122(d)  of the
Securities and Exchange Commission's  Regulation AB as of September 30, 2006 and
for the  period  from  January 1, 2006 to  September  30,  2006 (the  "Reporting
Period") for the  asset-backed  securities  transactions  backed by  residential
mortgages, home equity loans, auto loans, credit card receivables,  dealer floor
plans, retail installment contracts and manufactured housing contracts that were
registered  with  the  Securities  and  Exchange   Commission  pursuant  to  the
Securities Act of 1933, as amended,  where the related  asset-backed  securities
were outstanding  during the Reporting Period (the "Platform")  described in the
accompanying  Management's  Report on Assessment of Compliance  with  Applicable
Servicing  Criteria,  excluding criteria  1122(d)(1)(ii)-(iv),  1122(d)(2)(iii),
1122(d)(2)(vi),  1122(d)(4)(i)-(ii), and 1122(d)(4)(iv)-(xiv), which the Company
has determined are not  applicable to the servicing  activities  performed by it
with respect to the Platform.  Appendix A to management's  assertion  identifies
the individual asset-backed transactions and securities defined by management as
constituting   the  Platform.   Management  is  responsible  for  the  Company's
compliance  with the servicing  criteria.  Our  responsibility  is to express an
opinion on the Company's  compliance  with the servicing  criteria  based on our
examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis,  evidence  about the Company's  compliance  with the applicable
servicing  criteria  and  performing  such  other  procedures  as we  considered
necessary in the  circumstances.  Our examination  included  testing of selected
asset- backed transactions and securities that comprise the Platform, testing of
selected servicing  activities related to the Platform,  and determining whether
the Company  processed those selected  transactions and performed those selected
activities in compliance with the applicable servicing criteria.  Our procedures
were limited to the selected  transactions and servicing activities performed by
the Company  during the period covered by this report.  Our procedures  were not
designed to detect  noncompliance  arising  from  errors that may have  occurred
prior to or  subsequent  to our tests that may have  affected  the  balances  or
amounts  calculated or reported by the Company during the period covered by this
report.  We believe that our  examination  provides a  reasonable  basis for our
opinion. Our examination does not provide a legal determination on the Company's
compliance with the servicing criteria.

Our  examination  disclosed  the  following  material   noncompliance  with  the
servicing  criteria  set  forth in Items  1122(d)(3)(i)  and  1122(d)(3)(ii)  of
Regulation AB  applicable to the Company  during the period from January 1, 2006
to September 30, 2006.  Certain monthly  investor  reports  omitted  information
required  by  the  transaction   agreements   and/or  contained  errors  in  the
information  presented  and certain  monthly  investor  distributions  contained
errors as to the amounts due to certain investors.

In our opinion, except for the material noncompliance described in the preceding
paragraph,   JPMorgan  Chase  Bank,  National   Association  complied  with  the
aforementioned  applicable  servicing  criteria  as of and for the period  ended
September 30, 2006 for the Platform, in all material respects.


/s/ PricewaterhouseCoopers LLP
-------------------------------
New York, New York
March 14, 2007



             Report of Independent Registered Public Accounting Firm

To the Board of Directors of JPMorgan Chase Bank, National Association

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report on  Assessment  of  Compliance  with  Applicable  Servicing
Criteria,  that  JPMorgan  Chase  Bank,  National  Association  (the  "Company")
complied with the servicing  criteria set forth in Item 1122(d)of the Securities
and  Exchange  Commission's  Regulation  AB as of December  31, 2006 and for the
period from  October 1, 2006 to December 31, 2006 (the  "Reporting  Period") for
the asset-backed securities  transactions backed by residential mortgages,  home
equity loans, auto loans,  credit cards,  dealer floor plans, retail installment
contracts and  manufactured  housing  contacts,  that were  registered  with the
Securities  and Exchange  Commission  pursuant to the Securities Act of 1933, as
amended,  where the related asset-backed  securities were outstanding during the
Reporting  Period  (the  "Platform"),   excluding  criteria  1122(d)(1)(i)-(iv),
1122(d)(2)(i)-(vi), 1122(d)(3)(i)-(iv) and 1122(d)(4)(i)-(xv), which the Company
has determined are not  applicable to the servicing  activities  performed by it
with respect to the Platform.  Appendix A to management's  assertion  identifies
the individual asset-backed transactions and securities defined by management as
constituting   the  Platform.   Management  is  responsible  for  the  Company's
compliance  with the servicing  criteria.  Our  responsibility  is to express an
opinion on management's assertion based on our examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis,  evidence  about the Company's  compliance  with the applicable
servicing  criteria  and  performing  such  other  procedures  as we  considered
necessary in the  circumstances.  Our examination  included  testing of selected
asset- backed transactions and securities that comprise the Platform, testing of
selected servicing  activities related to the Platform,  and determining whether
the Company  processed those selected  transactions and performed those selected
activities in compliance with the applicable servicing criteria.  Our procedures
were limited to the selected  transactions and servicing activities performed by
the Company  during the period covered by this report.  Our procedures  were not
designed to detect  noncompliance  arising  from  errors that may have  occurred
prior to or  subsequent  to our tests that may have  affected  the  balances  or
amounts  calculated or reported by the Company during the period covered by this
report.  We believe that our  examination  provides a  reasonable  basis for our
opinion. Our examination does not provide a legal determination on the Company's
compliance with the servicing criteria.

In our opinion,  management's  assertion that the JPMorgan Chase Bank,  National
Association complied with the aforementioned applicable servicing criteria as of
and for the period ended December 31, 2006 for the Platform is fairly stated, in
all material respects.


/s/ PricewaterhouseCoopers LLP
-------------------------------
New York, New York
March 12, 2007

<PAGE>
                                  EXHIBIT 34.7
                                ----------------
         Annual Independent Accountant's Report in Respect of Servicing
                      for the year ended December 31, 2006
                            (MSX International, Inc.)



            REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors
MSX International, Inc.

We have examined management's assertion,  included in the accompanying Report on
Assessment   of   Compliance   with  SEC   Regulation   AB  Servicing   Criteria
('Management's  Report'), that MSX International,  Inc. (the "Company") complied
with the  servicing  criteria set forth in Item 1122 (d) of the U.S.  Securities
and Exchange  Commission's  Regulation AB for the publicly  issued  asset-backed
securities  issued on or after  January 1, 2006,  pursuant to the Service  Level
agreement  between Ford Motor Credit Company ("FMCC") (the  "Agreement") and the
Company as of and for the year ended December 31, 2006,  excluding all criteria,
with the  exception  of Items  1122  (d) (4) (i) and  1122 (d) (4)  (ii),  which
management has determined are not applicable to the activities  performed by the
Company with respect to the Agreement.  The Agreement  consists of the servicing
requirements  defined  by  management  in  Management's  Report.  Management  is
responsible for the Company's  compliance with the applicable servicing criteria
between  FMCC and the  Company. Our  responsibility  is to express an opinion on
management's  assertion  about  the  Company's  compliance  with the  applicable
servicing criteria of the Agreement based on our examination.

Our  examination  was conducted in  accordance  with the standards of the Public
Company Accounting  Oversight Board (United States) and,  accordingly,  included
examining,  on a test basis,  evidence about the Company's  compliance  with the
applicable  servicing  criteria  of the  Agreement  and  performing  such  other
procedures  as we considered  necessary in the  circumstances.  Our  examination
included testing selected  requirements included in the Agreement and evaluating
whether the Company  performed the service  requirements  in compliance with the
Agreement for the period  covered by this report.  Accordingly,  our testing may
not have  included  servicing  activities  related  to each  requirement  in the
Agreement.  Further,  our  examination  was  not  designed  to  detect  material
noncompliance  that may have occurred prior to the period covered by this report
and that may have affected the Company's servicing  activities during the period
covered by this report.  We believe that our  examination  provides a reasonable
basis for our opinion. Our examination does not provide a legal determination on
the Company's compliance with the applicable servicing criteria.

In our opinion,  management's  assertion that MSX  International,  Inc. complied
with the aforementioned servicing criteria as of and for the year ended December
31, 2006 for the Agreement, is fairly stated, in all material respects.

/s/ Grant Thornton LLP
----------------------
Southfield, Michigan
March 19, 2007


<PAGE>
                                  EXHIBIT 35.1
                                ----------------
         Annual Servicer's Statement as to Compliance for the year ended
                                December 31, 2006
                        (Goldman Sachs Mortgage Company)

                          Servicer Compliance Statement

                            GS Auto Loan Trust 2006-1

                                 March 30, 2007

     I, Curtis Probst,  Vice President and a duly authorized  officer of Goldman
Sachs Real Estate Funding Corp.,  the general  partner of Goldman Sachs Mortgage
Company, as Servicer (the "Servicer"), certify that:

(i)  A review of the Servicer's activities during the period from August 2, 2006
     to and including  December 31, 2006 (the  "Reporting  Period"),  and of its
     performance under the Sale and Servicing  Agreement,  dated as of August 2,
     2006 (the "Sale and Servicing Agreement"),  by and among GS Auto Loan Trust
     2006-1,  Goldman Sachs Asset Backed Securities Corp.,  JPMorgan Chase Bank,
     National Association and the Servicer, has been made under my supervision.

(ii) To the  best of my  knowledge,  based  on such  review,  the  Servicer  has
     fulfilled all of its obligations under the Sale and Servicing  Agreement in
     all material respects throughout the Reporting Period.

     IN WITNESS WHEREOF, the undersigned has executed this certificate as of the
day and year first above written.


                    GOLDMAN SACHS MORTGAGE COMPANY, as Servicer

                    By:  Goldman Sachs Real Estate Funding Corp., its
                    general partner


                    By:    /s/ Curtis Probst
                           --------------------------------------------
                    Name:  Curtis Probst
                    Title: Vice President


<PAGE>
                                  EXHIBIT 35.2
                                ----------------
         Annual Servicer's Statement as to Compliance for the year ended
                                December 31, 2006
                         (The Huntington National Bank)


                   SERVICER ANNUAL STATEMENT AS TO COMPLIANCE

        I, Timothy Barber certify that I am a duly elected senior vice president
of The Huntington  National Bank, a national  banking  association (the "Bank"),
authorized to execute and deliver this  certificate in the name and on behalf of
the Bank,  as required by Section 6.02 of the Servicing  Agreement,  dated as of
August 2, 2006 (the "Servicing Agreement"), among the Bank, as servicer (in such
capacity,  the  "Servicer"),  and  Goldman  Sachs  Mortgage  Company,  as master
servicer, and further certify in the name of and behalf of the Servicer, that:

        1.   A review of the  activities of the Servicer and of the  performance
of its obligations  under the Servicing  Agreement during the period from August
2, 2006 to and including  December 31, 2006 (the "Review  Period") was conducted
under the supervision of the undersigned.

        2.   Based on my knowledge and such review, the Servicer  has  fulfilled
its  obligations  under the Servicing  Agreement  during the  applicable  Review
Period and there is no  significant  deficiency  known by the  undersigned  with
respect to the applicable Review Period which has not been disclosed herein.

        IN WITNESS WHEREOF, I have hereunto signed my name.



Dated: March 23, 2007                    By:    /s/ Timothy Barber
                                                ------------------------
                                         Name:  Timothy Barber
                                         Title: Senior Vice President




<PAGE>
                                  EXHIBIT 35.3
                                ----------------
         Annual Servicer's Statement as to Compliance for the year ended
                                December 31, 2006
                           (Ford Motor Credit Company)


To:     GS Whole Loan Trust
        c/o Goldman, Sachs & Co.
        85 Broad Street
        New York, NY 10004


                         SERVICER COMPLIANCE STATEMENT

Pursuant to Section 3.11 of the Servicing  Agreement,  dated as of March 1, 2005
(the "Agreement"),  among Ford Motor Credit Company (the "Company"), as Servicer
(the "Servicer"), and GS Whole Loan Trust, the undersigned authorized officer of
the Servicer does hereby state that:

(a)       A review of the Servicer's activities and of its performance under the
          Agreement  during the period from January 1, 2006 to December 31, 2006
          has been made under my supervision.

(b)       To the best of my  knowledge,  based on such review,  the Servicer has
          fulfilled  all its  obligations  under the  Agreement  in all material
          respects throughout the aforementioned period.

                                        /s/ Daniel J. Gardetto
                                        -----------------------
                                        Daniel J. Gardetto
                                        Assistant Treasurer

Dated as of March 15, 2007