EXHIBIT 33.9

           Report on Assessment of Compliance with Servicing Criteria
                         for Year End December 31, 2006
                     of Avelo Mortgage, L.L.C., as Servicer



                    Restated Report on Assessment Regarding
                  Compliance with Applicable Servicing Criteria

1.   Avelo  Mortgage,   LLC  (the   "Servicer")  is  responsible  for  assessing
     compliance,  as of December  31, 2006 and for the period from  February 24,
     2006 (the  first day of the  distribution  period in which the GS  Mortgage
     Securities Corp.  ("GSMSC") first issued  securities  subject to Regulation
     AB) through December 31, 2006 (the "Reporting Period"),  with the servicing
     criteria set forth in Item 1122(d) of Regulation AB, excluding the criteria
     set  forth in Item 1122  (d)(1)(i),  (d)(1)(iii),  (d)(2)(ii),  (d)(2)(iv),
     (d)(3)(iii),  (d)(4)(i), (d)(4)(ii),  (d)(4)(iii),  (d)(4)(vi), (d)(4)(xi),
     (d)(4)(xii)  and  (d)(4)(xv)  of  Regulation  AB,  which the  Servicer  has
     concluded are not applicable to the activities it performs,  directly, with
     respect to the asset-backed  securities transactions covered by this report
     (such criteria, after giving effect to the exclusions identified above, the
     "Applicable  Servicing  Criteria").  While the Servicer  engages vendors to
     perform the servicing criteria in (d)(4)(xi) and (d)(4)(xii),  the Servicer
     does not take  responsibility  for the services  provided by the vendors as
     each vendor provides a separate 1122 Reg AB assessment regarding compliance
     with the criteria.  The  transactions in which the Servicer was a party are
     covered by this report included those asset-backed  securities transactions
     conducted by GS Mortgage  Securities  Corp.  ("GSMSC") 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 Reporting Period (the "Platform"), as listed in Appendix A.


2.   The Servicer has complied,  in all material  respects,  with the applicable
     servicing criteria as of and for the Reporting Period except as follows:

     The Servicer 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, the Servicer 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.


3.   The Servicer 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 Servicer 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  Servicer  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).


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

                             Avelo Mortgage, LLC

                             By: /s/ David M. Altshuler
                                 -------------------------
                           Name:  David M. Altshuler
                          Title:  Vice President and CFO


March 28, 2007, except for the Servicer'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.


<page>

Appendix A
Avelo Mortgage, L.L.C.
as of December 31, 2006
<TABLE>
<S>     <C>    <C>    <C>    <C>    <C>    <C>

Deal Name                                     Short Name        Closing Date  Master Servicer    Trustee
Closed Deals
GSR Mortgage Loan Trust 2006-2F               GSR 2006-2F         2/24/2006    Wells        US Bank National Association
GSAA Home Equity Trust 2006-3                 GSAA 2006-3         2/24/2006    Chase        US Bank National Association
GSAA Home Equity Trust 2006-4                 GSAA 2006-4          3/2/2006    Wells        Deutsche Bank National Trust Company
GSR Mortgage Loan Trust 2006-3F               GSR 2006-3F         3/30/2006    Wells        US Bank National Association
GSAA Home Equity Trust 2006-5                 GSAA 2006-5         3/30/2006    Chase        US Bank National Association
GSR Mortgage Loan Trust 2006-4F               GSR 2006-4F         4/28/2006    Chase        US Bank National Association
GSAA Home Equity Trust 2006-6                 GSAA 2006-6         4/28/2006    Chase        US Bank National Association
GSAA Home Equity Trust 2006-7                 GSAA 2006-7         4/28/2006    Wells        Deutsche Bank National Trust Company
GSAA Home Equity Trust 2006-8                 GSAA 2006-8         4/28/2006    Wells        Deutsche Bank National Trust Company
GSR Mortgage Loan Trust 2006-5F               GSR 2006-5F         5/26/2006    Wells        US Bank National Association
GSAA Home Equity Trust 2006-9                 GSAA 2006-9         5/26/2006    Chase        US Bank National Association
GSAMP Trust 2006-HE3                          GSAMP 2006-HE3      5/26/2006    Wells        LaSalle Bank National Association
GSAMP 2006-SEA 1                              GSAMP 2006-SEA1     6/16/2006    Chase        Deutsche Bank National Trust Company
GSAA Home Equity Trust 2006-10                GSAA 2006-10        6/29/2006    Wells        Deutsche Bank National Trust Company
GSAMP Trust 2006-HE4                          GSAMP 2006-HE4      6/29/2006    Wells        LaSalle Bank National Association
GSAA Home Equity Trust 2006-11                GSAA 2006-11        6/30/2006    Wells        Deutsche Bank National Trust Company
GSR Mortgage Loan Trust 2006-OA1              GSR 2006-OA1        8/24/2006    Wells        Deutsche Bank National Trust Company
GSR Mortgage Loan Trust 2006-8F               GSR 2006-8F         8/25/2006    Wells        US Bank National Association
GSAA Home Equity Trust 2006-14                GSAA 2006-14        8/25/2006    Wells        LaSalle Bank National Association
GSAMP Trust 2006-HE5                          GSAMP 2006-HE5      8/25/2006    Wells        LaSalle Bank National Association
GSAA Home Equity Trust 2006-15                GSAA 2006-15        9/28/2006    Wells        Deutsche Bank National Trust Company
GSAA Home Equity Trust 2006-16                GSAA 2006-16        9/28/2006    Wells        Deutsche Bank National Trust Company
GSRPM Trust 2006-2                            GSAMP 2006-RPM2    10/16/2006    Chase        Deutsche Bank National Trust Company
GSAA Home Equity Trust 2006-17                GSAA 2006-17       10/27/2006    Wells        Deutsche Bank National Trust Company
GSAMP Trust 2006-HE7                          GSAMP 2006-HE7     10/30/2006    Wells        LaSalle Bank National Association
GSAA Home Equity Trust 2006-19                GSAA 2006-19       11/24/2006    Wells        Deutsche Bank National Trust Company
GSAA Home Equity Trust 2006-18                GSAA 2006-18       11/30/2006    Wells        Deutsche Bank National Trust Company
GSAA Home Equity Trust 2006-S1                GSAA 2006-S1       12/28/2006    Wells        Deutsche Bank National Trust Company
GSR Mortgage Loan Trust 2006-10F              GSR 2006-10F       12/29/2006    Wells        US Bank National Association
GreenPoint Mortgage Funding Trust 2006-OH1    GPMF 2006-OH       12/29/2006    Wells        Deutsche Bank National Trust Company
GSAA Home Equity Trust 2006-20                GSAA 2006-20       12/29/2006    Wells        US Bank National Association
GSAMP Trust 2006-HE8                          GSAMP 2006-HE8     12/29/2006    Wells        LaSalle Bank National Association

</TABLE>

                           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. StateAB; 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:    March 10, 2008