EXHIBIT 34.9

       Attestation Report of Independent Registered Public Accounting Firm
                      Avelo Mortgage, L.L.C., as Servicer




                                                PricewaterhouseCoopers LLP
                                                Suite 1800
                                                2001 Ross Ave.
                                                Dallas TX 75201-2997
                                                Telephone (214) 999 1400
                                                Facsimile (214) 754-7991
                                                www.pwc.com


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

We have examined Avelo Mortgage, L.L.C.'s (the "Company") 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. 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, 2007 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)(iii), 1122(d)(4)(i),
1122(d)(4)(ii), 1122(d)(4)(iii), 1122(d)(4)(vi), 1122(d)(4)(xi), 1122(d)(4)(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 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. 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.

The Company had taken responsibility for the servicing criteria set forth in
1122(d)(4)(xi) and 1122(d)(4)(xii) in its previous assessment dated March 28,
2007. The Company has since been informed that other servicers have taken
responsibility for those servicing criteria in their assessments for the year
ended December 31, 2006. Accordingly, the Company has restated its previous
assessment for the for the period February 24, 2006 to December 31, 2006 to
exclude the servicing criteria set forth in 1122(d)(4)(xi) and 1122(d)(4)(xii).


/s/ PriceWaterhouseCoopers LLP
-----------------------------
PriceWaterhouseCoopers LLP

March 28, 2007, except for the Company's restatement described above regarding
the exclusion of the servicing criteria set forth in 1122(d)(4)(xi) and
1122(d)(4)(xii) which was previously included in the scope of its assessment of
compliance with the applicable servicing criteria, as to which the date is
March 10, 2008.