Exhibit 34.6

PricewaterhouseCoopers [LOGO]
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                                                      PricewaterhouseCoopers LLP
                                                      Suite 1900
                                                      2001 Ross Ave.
                                                      Dallas TX 75201-2997
                                                      Telephone (214) 999 1400
                                                      Facsimile (214) 754 7991
                                                      www.pwc.com

             Report of Independent Registered Public Accounting Firm

To the Members of Avelo Mortgage, L.L.C.:

We have examined Avelo Mortgage, L.L.C.'s compliance with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation
AB for the asset-backed securities transactions conducted by GS Mortgage
Securities Corp. (the "Company") that were registered with the Securities and
Exchange Commission pursuant to the Securities Act of 1933 where the related
asset-backed securities were outstanding during the period February 24, 2006
(commencement of loan servicing) to December 31, 2006 (the "Platform") described
in the accompanying Management's Assessment Regarding Compliance with Applicable
Servicing Criteria, as of December 31, 2006 and for the period from February 24,
2006 to December 31, 2006 excluding criteria 1122(d)(1)(i), 1122(d)(1)(iii),
1122(d)(2)(ii), 1122(d)(2)(iv), 1122(d)(3)(ii)-(iii), 1122(d)(4)(i)-(iii),
1122(d)(4)(vi), 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 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 Item 1122(d)(2)(vii) of Regulation AB applicable
to the Company during the period from February 24, 2006 through December 31,
2006. Account reconciliations for all asset-backed securities related bank
accounts were not prepared within 30 calendar days after the bank statement
cutoff date, or such other number of days specified in the transaction
agreements as required by Item 1122(d)(2)(vii) and reconciling items were not
resolved within 90 days of their original identification, or such other number
of days specified in the transaction agreements.
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PricewaterhouseCoopers [LOGO]

In our opinion, except for the material noncompliance described in the preceding
paragraph, Avelo Mortgage L.L.C. complied with the aforementioned applicable
servicing criteria as of and for the period ended December 31, 2006 for the
asset-backed securities transactions conducted by GS Mortgage Securities Corp.
that were registered with the Securities and Exchange Commission pursuant to the
Securities Act of 1933 where the related asset-backed securities were
outstanding during the period February 24, 2006 to December 31, 2006, in all
material respects.

/s/ PricewaterhouseCoopers LLP

February 28, 2007




                                                                             (2)
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[LOGO]
AVELO(R)
MORTGAGE

                           Response to Reg AB Finding

Avelo acknowledges that for a period of time in 2006, bank accounts were not
reconciled in strict compliance with Reg. AB; however, it must be recognized
that Avelo was a start-up company servicing its first loans in January of 2006,
with the servicing of securitized loans commencing on February 24, 2006. As of
the date of the audit, all bank account reconciliations were current. No issues
were found or arose from the delay in reconciling the bank accounts.

As a new servicing company, there were many issues to be addressed in order to
be fully operational, including adjusting to a new servicing system and its
capabilities. Moreover, during the start-up phase, staffing needs were being
identified and addressed. These issues were particularly acute for the investor
accounting group, which is responsible for bank account reconciliations. Now,
however, the investor accounting group is fully staffed, trained and working
efficiently and reconciliations are current.


                                           /s/ James Weston Moffett
                                           --------------------------
                                           Name:  James Weston Moffett
                                           Title: President and CEO
                                           Date:  February 28, 2007



600 E. Las Colinas Blvd. Suite 620 Irving, TX 75039 972.910.7000 F. 972.910.7099