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



                                          FORM 10-K/A


  (Mark one)

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

      OR



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


       Commission file number of issuing entity:  333-132809-44

       GSAA Home Equity Trust 2006-20
       (exact name of issuing entity as specified in its charter)

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

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


  New York                                          54-2198506
  (State or other jurisdiction of                   54-2198507
  incorporation or organization of                  54-2198508
  issuing entity)                                   54-2198509
                                                    54-6731711
                                                    (I.R.S. Employer
                                                    Identification No.
                                                    of issuing entity)


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


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


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

        NONE.


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

        NONE.


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

        Yes  ___     No  X


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

        Yes  ___     No  X


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

        Yes  X       No  ___


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

        Not applicable.


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


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


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

        Yes  ___     No  X


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

        Not applicable.


     Documents Incorporated by Reference.

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

        Not applicable.


                                   PART I
  Item 1.  Business.

            Not applicable.


  Item 1A.  Risk Factors.

            Not applicable.


  Item 1B.  Unresolved Staff Comments.

            None.


  Item 2.  Properties.

            Not applicable.


  Item 3.  Legal Proceedings.

            Not applicable.


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

            Not applicable.


                                PART II

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

            Not applicable.


  Item 6.  Selected Financial Data.

            Not applicable.


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

            Not applicable.


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

            Not applicable.


  Item 8.  Financial Statements and Supplementary Data.

            Not applicable.


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

            Not applicable.


  Item 9A. Controls and Procedures.

            Not applicable.


  Item 9A(T). Controls and Procedures.

            Not applicable.


  Item 9B. Other Information.

            None.


                                PART III

  Item 10. Directors, Executive Officers and Corporate Governance.

            Not applicable.


  Item 11. Executive Compensation.

            Not applicable.

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

            Not applicable.


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

            Not applicable.


  Item 14. Principal Accounting Fees and Services.

            Not applicable.



                ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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


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

            None.


  Item 1117 of Regulation AB, Legal Proceedings.

            None.


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


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


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

            a) See Exhibit 33 and Exhibit 34.

            b) Material instances of noncompliance:

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

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


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

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

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

           GreenPoint  Mortgage  Funding,  Inc.,  as  Servicer,  identified
           the  following material  instances  noncompliance with the servicing
           criteria set forth in Item 1122(d) of Regulation AB as of and for the
           year ended December 31, 2006:

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

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

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

           SunTrust Mortgage, Inc., as Servicer, identified the following
           material instances noncompliance with the servicing criteria set
           forth in Item 1122(d) of Regulation AB as of and for the year ended
           December 31, 2006:

           Section 229.1122(d)(1)(i), Section 229.1122(d)(2)(i), and Section
           229.1122(d)(2)(iv), respectively, of the CFR  with respect to the
           Platform. Specifically, for the period from January 1, 2006 through
           December 31, 2006 SunTrust Mortgage, Inc. (a) did not institute
           policies and procedures to monitor any  performance or other
           triggers and events of default in accordance with the transaction
           agreements, (b) did not process payments into the appropriate
           custodial bank accounts within two business days of receipt or per
           the related transaction agreement, and (c) did not establish
           separately maintained custodial accounts in accordance with the
           applicable transaction agreements.


           National City Mortgage Co. has assessed compliance with the
           Applicable Servicing Criteria for the Reporting Period and has
           concluded that it has complied, in all material respects, with
           the Applicable Servicing Criteria during the Reporting Period with
           respect to the Platform taken as a whole, except as noted below:

           There were 29 possible instances where National City Mortgage Co.
           did not prepare default loan data reports for the master servicer
           within the timeframes set forth in the transaction agreements as
           required in section 1122(d)(3)(i)(A).  All other loan level reports
           were completed as required.


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

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


  Item 1123 of Regulation AB, Servicer Compliance Statement.


            See Exhibit 35.



                               PART IV




  Item 15. Exhibits, Financial Statement Schedules.

   (a) Exhibits

  (4) and (10)

  Master Servicing and Trust Agreement, dated as of December 1, 2006, among GS
  Mortgage Securities Corp., as depositor, U.S. Bank, as trustee and as a
  custodian, Deutsche Bank and BNY, each as a custodian and Wells Fargo as
  Master Servicer and securities administrator (filed as Exhibit 99.1 to Form
  8-K filed on January 12, 2007, and incorporated by reference herein.)

  Interest Rate Swap Agreement, dated as of December 29, 2006, between GSAA
  Home Equity Trust 2006-20 and Goldman Sachs Mitsui Marine Derivative
  Products, L.P., with Schedule and Confirmation thereto (filed as Exhibit
  99.2 to Form 8-K filed on January 12, 2007, and incorporated by reference
  herein.)

  CHL Step 1 Assignment Agreement, dated as of December 29, 2006, among CHL,
  GSMC and the Company (filed as Exhibit 99.3 to Form 8-K filed on January 12,
  2007, and incorporated by reference herein.)

  CHL Step 2 Assignment Agreement, dated as of December 29, 2006, among the
  Company, CHL, U.S. Bank and Wells Fargo (filed as Exhibit 99.4 to Form 8-K
  filed on January 12, 2007, and incorporated by reference herein.)

  Avelo Step 1 Assignment Agreement, dated as of December 29, 2006, among
  Avelo, GSMC and the Company (filed as Exhibit 99.5 to Form 8-K filed on
  January 12, 2007, and incorporated by reference herein.)

  Avelo Step 2 Assignment Agreement, dated as of December 29, 2006, among the
  Company, Avelo, U.S. Bank and Wells Fargo (filed as Exhibit 99.6 to Form 8-K
  filed on January 12, 2007, and incorporated by reference herein.)

  GreenPoint Step 1 Assignment Agreement, dated as of December 29, 2006, among
  GreenPoint, GSMC and the Company (filed as Exhibit 99.7 to Form 8-K filed on
  January 12, 2007, and incorporated by reference herein.)

  GreenPoint Step 2 Assignment Agreement, dated as of December 29, 2006, among
  the Company, GreenPoint, U.S. Bank and Wells Fargo (filed as Exhibit 99.8 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  SunTrust Step 1 Assignment Agreement, dated as of December 29, 2006, among
  SunTrust, GSMC and the Company (filed as Exhibit 99.9 to Form 8-K filed on
  January 12, 2007, and incorporated by reference herein.)

  SunTrust Step 2 Assignment Agreement, dated as of December 29, 2006, among
  the Company, SunTrust, U.S. Bank and Wells Fargo (filed as Exhibit 99.10 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  NatCity Step 1 Assignment Agreement, dated as of December 29, 2006, among
  NatCity, GSMC and the Company (filed as Exhibit 99.11 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  NatCity Step 2 Assignment Agreement, dated as of December 29,
  2006, among the Company, NatCity, U.S. Bank and Wells Fargo (filed as
  Exhibit 99.12 to Form 8-K filed on January 12, 2007, and incorporated by
  reference herein.)

  IndyMac Step 1 Assignment Agreement, dated as of December 29,
  2006, among IndyMac, GSMC and the Company (filed as Exhibit 99.13 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  IndyMac Step 2 Assignment Agreement, dated as of December 29,
  2006, among the Company, IndyMac, U.S. Bank and Wells Fargo (filed as
  Exhibit 99.14 to Form 8-K filed on January 12, 2007, and incorporated by
  reference herein.)

  Wachovia Step 1 Assignment Agreement, dated as of December 29,
  2006, among Wachovia, GSMC and the Company (filed as Exhibit 99.15 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  Wachovia Step 2 Assignment Agreement, dated as of December 29,
  2006, among the Company, Wachovia, U.S. Bank and Wells Fargo (filed as
  Exhibit 99.16 to Form 8-K filed on January 12, 2007, and incorporated
  by reference herein.)


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

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



      <TABLE>

      
         <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. <F1>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Countrywide Home Loans Servicing LP, as Servicer <F1>
      d) Deutsche Bank National Trust Company, as Custodian <F1>
      e) GreenPoint Mortgage Funding, Inc., as Servicer <F1>
      f) IndyMac Bank, F.S.B., as Servicer <F1>
      g) National City Mortgage Co., as Servicer <F1>
      h) Newport Management Corporation as Sub-Contractor for IndyMac Bank, F.S.B. <F1>
      i) Regulus Group LLC as Sub-Contractor for National City Mortgage Co. <F1>
      j) SunTrust Mortgage, Inc., as Servicer <F1>
      k) The Bank of New York, as Custodian <F1>
      l) U.S. Bank, National Association, as Custodian <F1>
      m) Wells Fargo Bank, N.A., as Master Servicer <F1>
      n) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      o) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for SunTrust Mortgage, Inc. <F1>
      p) SunTrust Bank, Inc., as Sub-Contractor for SunTrust Mortgage, Inc. <F1>

      </TABLE>

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

      <TABLE>

      
        <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. <F1>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Countrywide Home Loans Servicing LP, as Servicer <F1>
      d) Deutsche Bank National Trust Company, as Custodian <F1>
      e) GreenPoint Mortgage Funding, Inc., as Servicer <F1>
      f) IndyMac Bank, F.S.B., as Servicer <F1>
      g) National City Mortgage Co., as Servicer <F1>
      h) Newport Management Corporation as Sub-Contractor for IndyMac Bank, F.S.B. <F1>
      i) Regulus Group LLC as Sub-Contractor for National City Mortgage Co. <F1>
      j) SunTrust Mortgage, Inc., as Servicer <F1>
      k) The Bank of New York, as Custodian <F1>
      l) U.S. Bank, National Association, as Custodian <F1>
      m) Wells Fargo Bank, N.A., as Master Servicer <F1>
      n) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      o) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for SunTrust Mortgage, Inc. <F1>
      p) SunTrust Bank, Inc., as Sub-Contractor for SunTrust Mortgage, Inc. <F1>

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      b) Avelo Mortgage, L.L.C., as Servicer <F1>
      c) Countrywide Home Loans Servicing LP, as Servicer <F1>
      g) National City Mortgage Co., as Servicer <F1>
      j) SunTrust Mortgage, Inc., as Servicer <F1>
      m) Wells Fargo Bank, N.A., as Master Servicer <F1>

      </TABLE>

   (b) See (a) above.

   (c) Not applicable.


  <F1> Filed herewith.


                                SIGNATURES

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



    GS Mortgage Securities Corp.
    (Depositor)



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

    Date: June 30, 2008


  Exhibit Index

  Exhibit No.

  (4) and (10)

  Master Servicing and Trust Agreement, dated as of December 1, 2006, among GS
  Mortgage Securities Corp., as depositor, U.S. Bank, as trustee and as a
  custodian, Deutsche Bank and BNY, each as a custodian and Wells Fargo as
  Master Servicer and securities administrator (filed as Exhibit 99.1 to Form
  8-K filed on January 12, 2007, and incorporated by reference herein.)

  Interest Rate Swap Agreement, dated as of December 29, 2006, between GSAA
  Home Equity Trust 2006-20 and Goldman Sachs Mitsui Marine Derivative
  Products, L.P., with Schedule and Confirmation thereto (filed as Exhibit
  99.2 to Form 8-K filed on January 12, 2007, and incorporated by reference
  herein.)

  CHL Step 1 Assignment Agreement, dated as of December 29, 2006, among CHL,
  GSMC and the Company (filed as Exhibit 99.3 to Form 8-K filed on January 12,
  2007, and incorporated by reference herein.)

  CHL Step 2 Assignment Agreement, dated as of December 29, 2006, among the
  Company, CHL, U.S. Bank and Wells Fargo (filed as Exhibit 99.4 to Form 8-K
  filed on January 12, 2007, and incorporated by reference herein.)

  Avelo Step 1 Assignment Agreement, dated as of December 29, 2006, among
  Avelo, GSMC and the Company (filed as Exhibit 99.5 to Form 8-K filed on
  January 12, 2007, and incorporated by reference herein.)

  Avelo Step 2 Assignment Agreement, dated as of December 29, 2006, among the
  Company, Avelo, U.S. Bank and Wells Fargo (filed as Exhibit 99.6 to Form 8-K
  filed on January 12, 2007, and incorporated by reference herein.)

  GreenPoint Step 1 Assignment Agreement, dated as of December 29, 2006, among
  GreenPoint, GSMC and the Company (filed as Exhibit 99.7 to Form 8-K filed on
  January 12, 2007, and incorporated by reference herein.)

  GreenPoint Step 2 Assignment Agreement, dated as of December 29, 2006, among
  the Company, GreenPoint, U.S. Bank and Wells Fargo (filed as Exhibit 99.8 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  SunTrust Step 1 Assignment Agreement, dated as of December 29, 2006, among
  SunTrust, GSMC and the Company (filed as Exhibit 99.9 to Form 8-K filed on
  January 12, 2007, and incorporated by reference herein.)

  SunTrust Step 2 Assignment Agreement, dated as of December 29, 2006, among
  the Company, SunTrust, U.S. Bank and Wells Fargo (filed as Exhibit 99.10 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  NatCity Step 1 Assignment Agreement, dated as of December 29, 2006, among
  NatCity, GSMC and the Company (filed as Exhibit 99.11 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  NatCity Step 2 Assignment Agreement, dated as of December 29,
  2006, among the Company, NatCity, U.S. Bank and Wells Fargo (filed as
  Exhibit 99.12 to Form 8-K filed on January 12, 2007, and incorporated by
  reference herein.)

  IndyMac Step 1 Assignment Agreement, dated as of December 29,
  2006, among IndyMac, GSMC and the Company (filed as Exhibit 99.13 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  IndyMac Step 2 Assignment Agreement, dated as of December 29,
  2006, among the Company, IndyMac, U.S. Bank and Wells Fargo (filed as
  Exhibit 99.14 to Form 8-K filed on January 12, 2007, and incorporated by
  reference herein.)

  Wachovia Step 1 Assignment Agreement, dated as of December 29,
  2006, among Wachovia, GSMC and the Company (filed as Exhibit 99.15 to
  Form 8-K filed on January 12, 2007, and incorporated by reference herein.)

  Wachovia Step 2 Assignment Agreement, dated as of December 29,
  2006, among the Company, Wachovia, U.S. Bank and Wells Fargo (filed as
  Exhibit 99.16 to Form 8-K filed on January 12, 2007, and incorporated
  by reference herein.)

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

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



      <TABLE>

      
         <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C.
      b) Avelo Mortgage, L.L.C., as Servicer
      c) Countrywide Home Loans Servicing LP, as Servicer
      d) Deutsche Bank National Trust Company, as Custodian
      e) GreenPoint Mortgage Funding, Inc., as Servicer
      f) IndyMac Bank, F.S.B., as Servicer
      g) National City Mortgage Co., as Servicer
      h) Newport Management Corporation as Sub-Contractor for IndyMac Bank, F.S.B.
      i) Regulus Group LLC as Sub-Contractor for National City Mortgage Co.
      j) SunTrust Mortgage, Inc., as Servicer
      k) The Bank of New York, as Custodian
      l) U.S. Bank, National Association, as Custodian
      m) Wells Fargo Bank, N.A., as Master Servicer
      n) Wells Fargo Bank, N.A., as Securities Administrator
      o) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for SunTrust Mortgage, Inc.
      p) SunTrust Bank, Inc., as Sub-Contractor for SunTrust Mortgage, Inc.

      </TABLE>

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

      <TABLE>

      
        <c>
      a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C.
      b) Avelo Mortgage, L.L.C., as Servicer
      c) Countrywide Home Loans Servicing LP, as Servicer
      d) Deutsche Bank National Trust Company, as Custodian
      e) GreenPoint Mortgage Funding, Inc., as Servicer
      f) IndyMac Bank, F.S.B., as Servicer
      g) National City Mortgage Co., as Servicer
      h) Newport Management Corporation as Sub-Contractor for IndyMac Bank, F.S.B.
      i) Regulus Group LLC as Sub-Contractor for National City Mortgage Co.
      j) SunTrust Mortgage, Inc., as Servicer
      k) The Bank of New York, as Custodian
      l) U.S. Bank, National Association, as Custodian
      m) Wells Fargo Bank, N.A., as Master Servicer
      n) Wells Fargo Bank, N.A., as Securities Administrator
      o) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for SunTrust Mortgage, Inc.
      p) SunTrust Bank, Inc., as Sub-Contractor for SunTrust Mortgage, Inc.

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      b) Avelo Mortgage, L.L.C., as Servicer
      c) Countrywide Home Loans Servicing LP, as Servicer
      g) National City Mortgage Co., as Servicer
      j) SunTrust Mortgage, Inc., as Servicer
      m) Wells Fargo Bank, N.A., as Master Servicer

      </TABLE>