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

                                    FORM 10-K

                   Annual Report Pursuant to Section 13 or 15(d)
                      of the Securities Exchange Act of 1934

                             For the fiscal year ended
                                 December 31, 2006

           Commission file number of issuing entity: 333-132809-22

                              GSAMP Trust 2006-S5
          (Exact name of issuing entity as specified in its Charter)

                          GS Mortgage Securities Corp.
          (Exact name of depositor as specified in its Charter)

                        Goldman Sachs Mortgage Company
            (Exact name of sponsor as specified in its Charter)

                                                        REMIC I - 61-1508892
                    Delaware                           REMIC II - 30-0380632
         (State or other jurisdiction of                 (I.R.S. Employer
         incorporation or organization                Identification Number
               of issuing entity)                        of issuing entity)

          85 Broad Street
          New York, New York                                    10004
(Address of principal executive offices                     (Zip Code
         of issuing entity)                               of issuing entity)

            Telephone number, including area code of issuing entity:
                               (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 is not contained herein, and will not be
     contained, to the best of the Registrant's knowledge, in definitive proxy
     or information statements incorporated by reference in Part III of the
     Form 10-K or any amendment to this Form 10-K.

     Not Applicable.

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

     Large accelerated filer [  ]  Accelerated Filer [  ]
     Non-accelerated Filer [X]

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

     [  ] Yes  [X] No

     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 of the last business day of
     the registrant's most recently completed second fiscal quarter.

     Not Applicable.

     DOCUMENTS INCORPORATED BY REFERENCE

     None.

                                     PART I

     ITEM 1.  Business.

     Not Applicable.

     ITEM 1A.  Risk Factors.

     Not Applicable.

     ITEM 1B.  Unresolved Staff Comments.

     None.

     ITEM 2.  Properties.

     Not Applicable.

     ITEM 3.  Legal Proceedings.

     Not Applicable.

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

     Not Applicable.

                                      PART II

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

     Not Applicable.

     ITEM 6.  Selected Financial Data.

     Not Applicable.

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

     Not Applicable.

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

     Not Applicable.

     ITEM 8.  Financial Statements and Supplementary Data.

     Not Applicable.

     ITEM 9.  Changes in and Disagreements with Accountants on Accounting and
     Financial Disclosure.

     Not Applicable.

     ITEM 9A.  Controls and Procedures.

     Not Applicable.

     ITEM 9A(T).  Controls and Procedures.

     Not Applicable.

     ITEM 9B. Other Information.

       Pursuant to a Form 12b-25 filed on March 2, 2007, Fremont General
     announced that it was delaying the filing of its Annual Report on Form
     10-K for the fiscal year ended December 31, 2006.

       Fremont General also announced that, in light of the current operating
     environment for subprime mortgage lenders and recent legislative and
     regulatory events, Fremont intends to exit its subprime residential real
     estate lending business and that Fremont General's management and the board
     of directors are engaged in discussions with various parties regarding the
     sale of the business.

       In addition, according to the announcement Fremont General is analyzing,
     in connection with the preparation of Fremont General's consolidated
     financial statements as of and for the period ended December 31, 2006, the
     Federal Deposit Insurance Corporation's criticism with respect to Fremont
     General's methodology for determining the carrying value of Fremont
     General's residential real estate loans held for sale.

       Pursuant to a Form 8-K filed on March 28, 2007 (the "March 28th
     Announcement"), on March 26, 2007 New Century notified the Federal Home
     Loan Mortgage Corp. ("Freddie Mac"), that it was voluntarily terminating
     its eligibility with Freddie Mac. As a result of this termination, New
     Century and its subsidiaries are no longer able to sell mortgage loans
     directly to Freddie Mac or act as the primary servicer of any mortgage
     loans for Freddie Mac.

       According to the March 28th Announcement several of New Century's
     lenders have notified New Century of their intent to sell the outstanding
     mortgage loans that have been financed by the respective lender and offset
     the proceeds from such sale against the New Century's obligations to the
     lender, while reserving their rights to seek recovery of any remaining
     deficiency from New Century. New Century has notified these lenders of
     its concerns that any such sale be conducted in an appropriate manner,
     in accordance with applicable law and in accordance with the terms of
     the applicable financing agreement between the parties.

       Pursuant to a Form 8-K filed on March 22, 2007 (the "March 22nd
     Announcement"), New Century stated that it had previously announced that
     it had received notices from Barclays Bank PLC ("Barclays"), in which
     Barclays alleged that certain events of default had occurred, as defined
     in that certain Master Repurchase Agreement, dated as of March 31, 2006
     (as amended to date), by and among New Century, certain of New Century's
      subsidiaries, Barclays and Sheffield Receivables Corporation (the
     "Barclays Agreement"), and purported to accelerate to March 14, 2007 the
     obligation of New Century's subsidiaries to repurchase all outstanding
     mortgage loans financed under the Barclays Agreement and to terminate
     the Barclays Agreement as of that same date. New Century estimated that
     the aggregate repurchase obligation (the outstanding mortgage loans
     financed) of its subsidiaries under the Barclays Agreement was
      approximately $0.9 billion as of March 12, 2007.

       According to the March 22nd Announcement, on March 16, 2007, the
     parties to the Barclays Agreement entered into a letter agreement
     (the "Barclays Letter Agreement") pursuant to which Barclays and
     Sheffield Receivables Corporation agreed to release New Century and its
     subsidiaries from its aggregate repurchase obligation under the Barclays
     Agreement and New Century and its subsidiaries agreed to release their
     rights to outstanding mortgage loans that had been financed under the
     Barclays Agreement. The effectiveness of the releases in the Barclays
     Letter Agreement is subject to the satisfaction of certain preconditions,
     including that (i) New Century and its subsidiaries shall have made
     certain payments to Barclays, including forwarding to Barclays all amounts
     received by New Century and its subsidiaries after March 1, 2007 with
     respect to the mortgage loans under the Barclays Agreement, and (ii) New
     Century and its subsidiaries shall have taken certain actions to facilitate
     the transfer of the servicing function with respect to the mortgage loans
     under the Barclays Agreement to a third party appointed by Barclays. As
     of March 22, 2007, New Century was still in the process of satisfying
     these preconditions.

       According to the March 22nd Announcement, the Barclays Letter Agreement
     provides that the outstanding mortgage loans financed under the Barclays
     Agreement are being transferred to Barclays "as is", without any
     representations or warranties by New Century or its subsidiaries, and
     without any holdback by Barclays. New Century and its subsidiaries have
     agreed, however, that if they enter into a settlement or release with any
     of New Century"s other lenders and any such release contains materially
     more favorable terms for the benefit of any such lender than those in the
     Barclays Letter Agreement, then Barclays will be entitled to such more
     favorable terms. For purposes of this provision, the Barclays Letter
     Agreement provides that a release with another lender will not be deemed
     to have terms that are materially more favorable to that lender from an
     economic standpoint if the terms of such release do not provide for more
     to such lender than the amount of the outstanding mortgage loans financed
     by such lender, plus accrued price differential or interest and the
     transmittal of the principal portion of any loan payments received. The
     continuing effectiveness of the release by Barclays under the Barclays
     Letter Agreement is subject to New Century's compliance with this
     provision. Upon the effectiveness of the releases contemplated by the
     Barclays Letter Agreement, the aggregate repurchase obligation (the
     outstanding mortgage loans financed) of New Century under its credit
     facilities will be reduced by approximately $0.9 billion and New Century
     will have realized a loss from this transaction of approximately
     $46 million.

       Pursuant to a Form 8-K filed on March 20, 2007 (the "March 20th
     Announcement"), New Century stated that it received a Notice of Breach
     and Termination of Mortgage Selling and Servicing Contract, dated March
     14, 2007, from the Federal National Mortgage Association ("Fannie Mae").
     In its notice, Fannie Mae purports to terminate its mortgage selling and
     servicing contract (the "Fannie Mae Contract") with New Century Mortgage
     Corporation ("NCMC"), a subsidiary of New Century, for cause, based on
     alleged breaches of the Fannie Mae Contract as well as alleged breaches
     by NCMC under other contracts with Fannie Mae. As a result of the
     purported termination, New Century and its subsidiaries are no longer
     able to sell mortgage loans directly to Fannie Mae or act as the
     primary servicer of any mortgage loans for Fannie Mae.

       Pursuant to a Form 8-K filed on March 14, 2007 (the "March 14th
     Announcement"), New Century stated that the staff of the New York Stock
     Exchange ("NYSE") issued a press release, dated March 13, 2007,
     announcing its determination that New Century's common stock is no
     longer suitable for continued listing on the NYSE and will be suspended
     immediately. New Century announced that the NYSE's press release cited
     New Century's recent disclosures regarding its liquidity position, as well
     as New Century's prior announcement regarding the need to restate certain
     of its historical financial statements, in support of its determination
     that New Century's common stock and preferred stock are no longer suitable
     for continued listing on the NYSE.

       In addition, according to the March 14th Announcement, New Century
     announced that the NYSE's press release also stated that an application
     to the SEC to delist New Century's stock from the NYSE is pending the
     completion of the applicable procedures, including any appeal by New
     Century of the NYSE staff's decision.  New Century stated that it is
     reviewing the NYSE staff's decision and accordingly has not yet determined
     whether it will appeal the staff's decision to delist New Century's stock.

       Pursuant to a Form 8-K/A filed on March 13, 2007 (the "March 13th Form
     8-K/A Announcement") by New Century, New Century stated that as of March
     9, 2007, all of New Century's lenders under its short-term repurchase
     agreements and aggregation credit facilities had discontinued their
     financing with New Century or had notified New Century of their intent to
     do so.  It further stated in the March 13th Form 8-K/A Announcement that
     New Century has received notices from certain of its lenders asserting
     that New Century and/or its subsidiaries have violated their respective
     obligations under certain of these financing arrangements and that such
     violations amount to events of default.  According to the March 13th Form
     8-K/A Announcement, certain of these lenders have further advised New
     Century that they are accelerating New Century's obligation to repurchase
     all outstanding mortgage loans financed under the applicable agreements.

       Pursuant to a Form 8-K filed on March 8, 2007 by New Century, New Century
     stated that as a result of its current constrained funding capacity, New
     Century has elected to cease accepting loan applications from prospective
     borrowers effective immediately while New Century seeks to obtain
     additional funding capacity.

       New Century also announced that it was delaying the filing of its Annual
     Report on Form 10-K for the fiscal year ended December 31, 2006.  New
     Century announced that, although a full review is ongoing, it expects that
     the modifications to the allowance for loan repurchase losses will result
     in restated net income for the first three quarters of 2006 that is
     significantly lower than previously reported in New Century's 2006
     interim financial statements.

       In addition, New Century announced that although New Century's mortgage
     loan origination volume increased in 2006 when compared to 2005, New
     Century's results of operations for the quarter and year ended December
     31, 2006 will reflect declines in earnings and profitability when compared
     to the same periods in 2005.  New Century currently expects that it will
     report a pretax loss for both the fourth quarter and the full year ended
     December 31, 2006.

       According to the March 2nd Announcement, New Century relies on its 15
     short-term repurchase agreements and aggregation credit facilities and an
     asset-backed commercial paper facility that collectively provide New
     Century with an aggregate of approximately $13.0 billion of committed
     and $4.4 billion of uncommitted borrowing capacity to fund mortgage loan
     originations and purchases pending the pooling and sale of such mortgage
     loans.

       According to the March 2nd Announcement, in the event New Century is
     unable to obtain satisfactory amendments to and/or waivers of the
     covenants in its financing arrangements from a sufficient number of its
     lenders, or obtain alternative funding sources, New Century's auditor,
     KPMG, has informed New Century's Audit Committee that its report on New
     Century's financial statements will include an explanatory paragraph
     indicating that substantial doubt exists as to New Century's ability to
     continue as a going concern.

                                      PART III

     ITEM 10.  Directors, Executive Officers and Corporate Governance.

     Not Applicable.

     ITEM 11.  Executive Compensation.

     Not Applicable.

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

     Not Applicable.

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

     Not Applicable.

     ITEM 14.  Principal Accounting Fees and Services.

     Not Applicable.

     Additional Disclosure Item For Regulation AB

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

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

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

     None.

     Item 1117 of Regulation AB, Legal Proceedings.

     Pursuant to a Form 8-K filed on March 7, 2007 by Fremont General
     Corporation ("Fremont General"), the parent of one of the responsible
     parties, Fremont Investment & Loan ("Fremont"), Fremont General announced
     that it, Fremont and Fremont General's wholly owned subsidiary, Fremont
     General Credit Corporation, entered into a voluntary formal agreement, to
     be designated as a cease and desist order, with the Federal Deposit
     Insurance Corporation.  According to the announcement, the cease and desist
     order requires, among other things, Fremont to cease and desist from the
     following:

       * Operating with management whose policies and practices are detrimental
         to Fremont;

       * Operating Fremont without effective risk management policies and
         procedures in place in relation to Fremont's brokered subprime mortgage
         lending and commercial real estate construction lending businesses;

       * Operating with inadequate underwriting criteria and excessive risk in
         relation to the kind and quality of assets held by Fremont;

       * Operating without an accurate, rigorous and properly documented
         methodology concerning its allowance for loan and lease losses;

       * Operating with a large volume of poor quality loans;

       * Engaging in unsatisfactory lending practices;

       * Operating without an adequate strategic plan in relation to the
         volatility of Fremont's business lines and the kind and quality of
         assets held by Fremont;

       * Operating with inadequate capital in relation to the kind and quality
         of assets held by Fremont;

       * Operating in such a manner as to produce low and unsustainable
         earnings;

       * Operating with inadequate provisions for liquidity in relation to the
         volatility of Fremont's business lines and the kind and quality of
         assets held by Fremont;

       * Marketing and extending adjustable-rate mortgage products to subprime
         borrowers in an unsafe and unsound manner that greatly increases the
         risk that borrowers will default on the loans or otherwise cause
         losses to Fremont, including (1) adjustable-rate mortgage products
         that qualify borrowers for loans with low initial payments based on
         an introductory rate that will expire after an initial period,
         without adequate analysis of the borrower's ability to repay at the
         fully indexed rate, (2) adjustable-rate mortgage products containing
         features likely to require frequent refinancing to maintain affordable
         monthly payment or to avoid foreclosure, and (3) loans or loan
         arrangements with loan-to-value ratios approaching or exceeding 100
         percent of the value of the collateral;

       * Making mortgage loans without adequately considering the borrower's
         ability to repay the mortgage according to its terms;

       * Operating in violation of Section 23B of the Federal Reserve Act, in
         that Fremont engaged in transactions with its affiliates on terms and
         under circumstances that in good faith would not be offered to, or
         would not apply to, nonaffiliated companies; and

       * Operating inconsistently with the Federal Deposit Insurance
         Corporation's Interagency Advisory on Mortgage Banking and Interagency
         Expanded Guidance for Subprime Lending Programs.

       According to the announcement, the cease and desist order also requires
     Fremont to take a number of steps, including (1) having and retaining
     qualified management; (2) limiting Fremont General's and Fremont General
     Credit Corporation's representation on Fremont's board of directors and
     requiring that independent directors comprise a majority of Fremont's
     board of directors; (3) revising and implementing written lending policies
     to provide effective guidance and control over Fremont's residential
     lending function; (4) revising and implementing policies governing
     communications with consumers to ensure that borrowers are provided
     with sufficient information; (5) implementing control systems to monitor
     whether Fremont's actual practices are consistent with its policies and
     procedures; (6) implementing a third-party mortgage broker monitoring
     program and plan; (7) developing a five-year strategic plan, including
     policies and procedures for diversifying Fremont's loan portfolio; (8)
     implementing a policy covering Fremont's capital analysis on subprime
     residential loans: (9) performing quarterly valuations and cash flow
     analyses on Fremont's residual interests and mortgage servicing rights
     from itsresidential lending operation, and obtaining annual independent
     valuations of such interests and rights; (10) limiting extensions of
     credit to certain commercial real estate borrowers; (11) implementing
     a written lending and collection policy to provide effective guidance
     and control over Fremont's commercial real estate lending function,
     including a planned material reduction in the volume of funded and
     unfunded nonrecourse lending and loans for condominium conversion and
     construction as a percentage of Tier I capital; (12) submitting a capital
     plan that will include a Tier I capital ratio of not less than 14% of
     Fremont's total assets; (13) implementing a written profit plan; (14)
     limiting the payment of cash dividends by Fremont without the prior
     written consent of the Federal Deposit Insurance Corporation and the
     Commissioner of the California Department of Financial Institutions;
     (15) implementing a written liquidity and funds management policy to
     provide effective guidance and control over Fremont's liquidity
     position and needs; (16) prohibiting the receipt, renewal or rollover
     of brokered deposit accounts without obtaining a Brokered Deposit Waiver
     approved by the Federal Deposit Insurance Corporation; (17) reducing
     adversely classified assets; and (18) implementing a comprehensive plan
     for the methodology for determining the adequacy of the allowance for
     loan and lease losses.

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

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

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

     a) See Exhibit 33 and Exhibit 34.

     b) Material instances of noncompliance:

        First American Real Estate Solutions of Texas, L.P. assessed its
        compliance with the Applicable Servicing Criteria for the Reporting
        Period and has identified a material instance of noncompliance with
        the servicing criterion set forth in Section 229.1122(d)(2)(vii)(B)
        of the CFR with respect to the Platform.  Specifically, First American
        Real Estate Solutions of Texas, L.P. did not prepare reconciliations
        for all asset-backed securities related bank accounts within 30 calendar
        days after the bank statement cut-off date or such number of days
        specified in the transaction agreements.

     Item 1123 of Regulation AB, Servicer Compliance Statement.

     See Exhibit 35.

                                      PART IV

     ITEM 15. Exhibits, Financial Statement Schedules.

     (a) List the following documents filed as a part of the report:

         (1) Not Applicable.

         (2) Not Applicable.

         (3)

             Exhibit 4  Pooling and Servicing Agreement dated as of August
             1,2006 among GS Mortgage Securities Corp., as depositor, Ocwen
             Loan Servicing, LLC, as servicer, U.S. Bank National
             Association, as a custodian, and Deutsche Bank National Trust
             Company, as trustee and as a custodian(incorporated by reference
             herein from Exhibit 4.1 of the Current Report on Form 8-K of the
             registrant, as filed with the Commission on September 8, 2006).

             Exhibit 31 Section 302 Certification.

             Exhibit 33.1 Ocwen Loan Servicing, LLC's Annual Report on
             Assessment of Compliance for Year End December 31, 2006.

             Exhibit 33.2 Assurant Inc.'s Annual Report on  Assessment of
             Compliance for Year End December 31, 2006.

             Exhibit 33.3 First American Real Estate Solutions of Texas,
             L.P.'s Annual Report on Assessment of Compliance for Year
             End December 31, 2006.

             Exhibit 33.4 Regulus Group LLC's Annual Report on Assessment of
             Compliance for Year End December 31, 2006.

             Exhibit 33.5 Deutsche Bank National Trust Company's Annual
             Report on Assessment of Compliance for Year End
             December 31, 2006.

             Exhibit 33.6 U.S. Bank National Association's, Annual Report
             on Assessment of Compliance for Year End December 31, 2006.

             Exhibit 34.1 Attestation Report on Assessment of Compliance
             with Servicing Criteria for Ocwen Loan Servicing, LLC's
             Report (Exhibit 33.1) for Year End December 31, 2006.

             Exhibit 34.2 Attestation Report on Assessment of Compliance
             With Servicing Criteria for Assurant Inc.'s Report (Exhibit
             33.2) for Year End December 31, 2006.

             Exhibit 34.3 Attestation Report on Assessment of Compliance
             With Servicing Criteria for First American Real Estate
             Solutions of Texas, L.P.'s Report (Exhibit 33.3) for Year
             End December 31, 2006.

             Exhibit 34.4 Attestation Report on Assessment of Compliance
             with Servicing Criteria for Regulus Group LLC's Report
             (Exhibit 33.4) for Year End December 31, 2006.

             Exhibit 34.5 Attestation Report on Assessment of Compliance
             with Servicing Criteria for Deutsche Bank National Trust
             Company's Report (Exhibit 33.5)for Year End December 31, 2006.

             Exhibit 34.6 Attestation Report on Assessment of Compliance
             with Servicing Criteria for U.S. Bank National Association's
             Report (Exhibit 33.6) for Year End December 31, 2006.

             Exhibit 35.1 Ocwen Loan Servicing, LLC's Annual Statement
             of Compliance for Year End December 31, 2006.

     (b) See (a) above.

     (c) Not Applicable.





                                      SIGNATURE

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


                               By: GS Mortgage Securities Corp.,
                               as Depositor

                                      By:  /s/ Michelle Gill
                                           Michelle Gill
                                           Vice President


     Date: March 30, 2007





     EXHIBIT INDEX

     Exhibit Document

       4   Pooling and Servicing Agreement dated as of August 1, 2006 among
           GS Mortgage Securities Corp., as depositor, Ocwen Loan Servicing,
           LLC, as servicer, U.S. Bank National Association, as a custodian,
           and Deutsche Bank National Trust Company, as trustee and as a
           custodian(incorporated by reference herein from Exhibit 4.1 of
           the Current Report on Form 8-K of the registrant, as filed with
           the Commission on September 8, 2006).

      31   Section 302 Certification.

      33.1 Ocwen Loan Servicing, LLC's Annual Report on Assessment of
           Compliance for Year End December 31, 2006.

      33.2 Assurant Inc.'s Annual Report on  Assessment of Compliance for
           Year End December 31, 2006.

      33.3 First American Real Estate Solutions of Texas, L.P.'s Annual
           Report on Assessment of Compliance for Year End December 31, 2006.

      33.4 Regulus Group LLC's Annual Report on Assessment of Compliance for
           Year End December 31, 2006.

      33.5 Deutsche Bank National Trust Company's Annual Report on
           Assessment of Compliance for Year End December 31, 2006.

      33.6 U.S. Bank National Association's Annual Report on Assessment
           of Compliance for Year End December 31, 2006.

      34.1 Attestation Report on Assessment of Compliance with
           Servicing Criteria for Ocwen Loan Servicing, LLC's Report
          (Exhibit 33.1) for Year End December 31, 2006.

      34.2 Attestation Report on Assessment of Compliance With Servicing
           Criteria for Assurant Inc.'s Report (Exhibit 33.2) for Year
           End December 31, 2006.

      34.3 Attestation Report on Assessment of Compliance With Servicing
           Criteria for First American Real Estate Solutions of Texas,
           L.P.'s Report (Exhibit 33.3) for Year End December 31, 2006.

      34.4 Attestation Report on Assessment of Compliance with Servicing
           Criteria for Regulus Group LLC's Report (Exhibit 33.4) for
           Year End December 31, 2006.

      34.5 Attestation Report on Assessment of Compliance with Servicing
           Criteria for Deutsche Bank National Trust Company's Report
          (Exhibit 33.5) for Year End December 31, 2006.

      34.6 Attestation Report on Assessment of Compliance with Servicing
           Criteria for U.S. Bank National Association's Report
           (Exhibit 33.6) for Year End December 31, 2006.

      35.1 Ocwen Loan Servicing, LLC's Annual Statement of Compliance for
           Year End December 31, 2006.