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

                                  FORM 10-K/A

                   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: 333-132809-01

                                GSAMP 2006-FM1
          (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)

                                             Pooling-Tier Remic 1 35-2270913
                                             Pooling-Tier Remic 2 36-4588263
                                                 Lower-Tier Remic 37-1523416
                                                 Upper-Tier Remic 38-3736050
                    Delaware                        Class X Remic 61-1502490

           (State or other jurisdiction                  (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/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" 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 8-K filed on May 24, 2007 (the "May 24 Announcement"),
     by Fremont General Corporation ("Fremont General"), the parent of the
     servicer, Fremont Investment & Loan ("Fremont"), Fremont General announced
     that on May 21, 2007, Fremont General and Fremont entered into an
     Investment Agreement (the "Investment Agreement") with Hunter's Glen Ford,
     Ltd. (the "Investor"), an entity controlled by Gerald J. Ford.

     In addition, according to the May 24 Announcement, at the closing, Gerald
     J. Ford will become the Chairman of the Board of Directors of each of
     Fremont General and Fremont, and Fremont General and Fremont will name two
     affiliated executives to senior positions: Carl B. Webb as Chief Executive
     Officer and J. Randy Staff as Chief Financial Officer. Carl B. Webb will
     also be a Director of each of Fremont General and Fremont.

     Pursuant to a Form 8-K filed on March 21, 2007 (the "March 21
     Announcement"), Fremont General announced that it had issued a press
     release, which stated that Fremont had entered into whole loan sale
     agreements to sell approximately $4 billion of its sub-prime residential
     real estate loans.  According to such press release, Fremont General had
     received approximately $950 million in cash from the first sale installment
     under the agreements with the remaining sales under the agreements expected
     to be completed over the next several weeks.

     Pursuant to a Form 8-K filed on March 16, 2007 (the "March 16
     Announcement"), Fremont General announced that it had issued a press
     release, which stated that Credit Suisse had increased its committed line
     of credit to Fremont to $1 billion, and Fremont General said it had
     received various proposals for additional credit facilities if needed to
     supplement Fremont General's current liquidity position of $1.3 billion in
     cash and short-term investments. According to such press release, Fremont
     General said it believes this balance sheet strength and funding capacity
     will enable it to execute its previously announced plan to exit the sub-
     prime residential loan origination business in an orderly and disciplined
     way.

     In addition, on March 5, 2007, Moody's Investors Service, Inc. downgraded
     Fremont's residential primary servicer rating for subprime mortgage loans
     to "SQ4+" from "SQ3+" and placed such rating on review for possible further
     downgrade and on March 6, 2007, Fitch Ratings, Inc. downgraded Fremont's
     residential primary servicer rating for subprime mortgage loans to "RPS4"
     from "RPS3+" and placed such rating on "Watch Negative", indicating that
     further downgrades of such rating are possible.

     Pursuant to a Form 12b-25 filed on March 2, 2007 (the "March 2
     Announcement"), 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 March 2 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.

     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.

     None.

     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 the responsible party,
     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 Exhibits 33 and 34.

     b) Material instances of noncompliance:

        On May 30, 2007, Fremont provided the Registrant with a revised
        management's assessment of compliance with servicing criteria set forth
        in Item 1122(d) of Regulation AB (the "Revised Assessment").  This
        Revised Assessment is attached as Exhibit 33.5 to this report.

        On April 2, 2007, the Registrant filed a Form 10-K with the Securities
        and Exchange Commission (the "Initial Form 10-K"), and on April 24,
        2007, the Registrant filed a Form 10-K/A with the Securities and
        Exchange Commission, each of which omitted Fremont Investment & Loan's
        ("Fremont") registered public accounting firm's attestation report
        required by Regulation AB (the "Attestation").  Prior to the filing
        deadline for the Initial Form 10-K, Grant Thornton LLP, Fremont's
        registered public accounting firm, had not completed its attestation
        engagement and, accordingly, was not able to render an opinion on
        Fremont's compliance with the provisions of Regulation AB as of and for
        the year ended December 31, 2006, prior to the Initial 10-K filing
        deadline.  Subsequent to the filing deadline for the Initial Form 10-K,
        Grant Thornton LLP resigned as Fremont's registered public accounting
        firm.  Subsequent to the resignation, Fremont obtained a second
        registered public accounting firm, Squar, Milner, Peterson, Miranda &
        Williamson, LLP ("Squar Milner") which delivered an attestation relative
        to compliance with the provisions of Regulation AB as of and for the
        year ended December 31, 2006.  This Attestation is attached as Exhibit
        34.5 to this report.

        Wells Fargo Bank, N.A. as servicer ('Wells Fargo'), acknowledges the
        following material instances of non-compliance with the applicable
        servicing criteria:

       1. 1122(d)(3)(i) - Delinquency Reporting - For certain loans sub-
          serviced by Wells Fargo or for which servicing rights were acquired
          on a bulk-acquisition basis, Wells Fargo determined that it provided
          incomplete data to some third parties who use such data to calculate
          delinquency ratios and determine the status of loans with respect to
          bankruptcy, foreclosure or real estate owned. The incomplete
          reporting only affected securitizations that included delinquent
          loans. Instead of the actual due date being provided for use in
          calculating delinquencies, the date of the first payment due to the
          security was provided. Wells Fargo subsequently included additional
          data in the monthly remittance reports, providing the actual borrower
          due date and unpaid principal balance, together with instructions to
          use these new fields if such monthly remittance reports are used to
          calculate delinquency ratios.

       2. 1122(d)(4)(vii) - Notification of Intent to Foreclose - Wells Fargo
          determined that, as required by certain servicing agreements, it did
          not provide investors with prior notification of intent to foreclose.
          While investors received monthly delinquency status reports that
          listed loans in foreclosure, such reports were received after such
          loans had been referred to an attorney. A new process is being
          implemented to send such notifications if contractually required,
          unless an investor opts out in writing.

     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 4.1 Trust Agreement, dated as of April 1, 2006, by and
             among GS Mortgage Securities Corp., as depositor, and Deutsche
             Bank National Trust Company, as trustee (Filed as Exhibit 4 to
             Form 8-K on May 18, 2006, and incorporated by reference herein.)

             Exhibit 10.1 Amended and Restated Flow Mortgage Loan Purchase
             and Warranties Agreement, dated as of January 1, 2006, by and
             between Fremont Investment & Loan and Goldman Sachs Mortgage
             Company (Filed as Exhibit 10.1 to Form 8-K on May 18, 2006,
             and incorporated by reference herein.)

             Exhibit 10.2 Amended and Restated Flow Interim Servicing
             Agreement, dated as of January 1, 2006, between Fremont
             Investment & Loan and Goldman Sachs Mortgage Company (Filed as
             Exhibit 10.2 to Form 8-K on May 18, 2006, and incorporated by
             reference herein.)

             Exhibit 10.3 Servicing Agreement, dated as of April 27, 2006,
             between the Depositor, Wells Fargo Bank, N.A and the Trustee
             (Filed as Exhibit 10.3 to Form 8-K on May 18, 2006, and
             incorporated by reference herein.)

             Exhibit 10.4 The Second Amended and Restated Master Seller's
             Warranties and Servicing Agreement, dated as of November 1, 2005,
             between the Sponsor and Wells Fargo Bank, N.A. (Filed as Exhibit
             10.4 to Form 8-K on May 18, 2006, and incorporated by reference
             herein.)

             Exhibit 10.5 Assignment, Assumption and Recognition Agreement,
             dated as of April 27, 2006, by and between the Goldman Sachs
             Mortgage Company, Fremont Investment & Loan and the GS Mortgage
             Securities Corp. (Filed as Exhibit 10.5 to Form 8-K on May 18,
             2006, and incorporated by reference herein.)

             Exhibit 10.6 ISDA Master Agreement, dated as of April 27, 2006,
             by and between Goldman Sachs Mitsui Marine Derivatives Products,
             L.P., the swap provider, and Deutsche Bank National Trust Company,
             the trustee (Filed as Exhibit 10.6 to Form 8-K on May 18, 2006,
             and incorporated by reference herein.)

             Exhibit 10.7 Schedule to the Master Agreement, dated as of April
             27, 2006, by and between Goldman Sachs Mitsui Marine Derivatives
             Products, L.P., the swap provider, and Deutsche Bank National
             Trust Company, the trustee (Filed as Exhibit 10.7 to Form 8-K on
             May 18, 2006, and incorporated by reference herein.)

             Exhibit 10.8 Confirmation, dated as of April 13, 2006, by and
             among Goldman Sachs Capital Markets, L.P., Goldman Sachs Mitsui
             Marine Derivatives Products, L.P., the swap provider, Goldman Sachs
             Mortgage Company, L.P., and Deutsche Bank National Trust Company,
             the trustee (Filed as Exhibit 10.8 to Form 8-K on May 18, 2006,
             and incorporated by reference herein.)

             Exhibit 31 Section 302 Certification.

             Exhibit 33.1 Wells Fargo Bank, N.A.'s Annual Report on Assessment
             of Compliance for Year End December 31, 2006.

             Exhibit 33.2 Regulus Group LLC's Annual Report on Assessment of
             Compliance for Year End December 31, 2006.

             Exhibit 33.3 ZC Sterling Insurance Agency, Inc.'s Annual Report
             on Assessment of Compliance for Year End December 31, 2006.

             Exhibit 33.4 Deutsche Bank National Trust Company's Annual Report
             on Assessment of Compliance for Year End December 31, 2006.

             Exhibit 33.5 Fremont Investment & Loan'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 Wells Fargo Bank, N.A.'s Report
             (Exhibit 33.1) for Year End December 31, 2006.

             Exhibit 34.2 Attestation Report on Assessment of Compliance
             with Servicing Criteria for Regulus Group LLC's Report
             (Exhibit 33.2) for Year End December 31, 2006.

             Exhibit 34.3 Attestation Report on Assessment of Compliance
             with Servicing Criteria for ZC Sterling Insurance Agency, Inc.'s
             Report (Exhibit 33.3) for Year End December 31, 2006.

             Exhibit 34.4 Attestation Report on Assessment of Compliance
             with Servicing Criteria for Deutsche Bank National Trust
             Company's Report (Exhibit 33.4) for Year End December 31, 2006.

             Exhibit 34.5 Attestation Report on Assessment of Compliance
             with Servicing Criteria for Fremont Investment & Loan's Report
             (Exhibit 33.5) for Year End December 31, 2006.

             Exhibit 35.1 Wells Fargo Bank, N.A.'s Annual Statement of
             Compliance for Year End December 31, 2006.

             Exhibit 35.2 Fremont Investment & Loan'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: June 6, 2007





     EXHIBIT INDEX

     Exhibit Document

       4.1  Trust Agreement, dated as of April 1, 2006, by and among GS
            Mortgage Securities Corp., as depositor, and Deutsche Bank
            National Trust Company, as trustee (Filed as Exhibit 4 to
            Form 8-K on May 18, 2006, and incorporated by reference herein.)

      10.1 Amended and Restated Flow Mortgage Loan Purchase and Warranties
           Agreement, dated as of January 1, 2006, by and between Fremont
           Investment & Loan and Goldman Sachs Mortgage Company (Filed as
           Exhibit 10.1 to Form 8-K on May 18, 2006, and incorporated by
           reference herein.)

      10.2 Amended and Restated Flow Interim Servicing Agreement, dated as
           of January 1, 2006, between Fremont Investment & Loan and Goldman
           Sachs Mortgage Company (Filed as Exhibit 10.2 to Form 8-K on
           May 18, 2006, and incorporated by reference herein.)

      10.3 Servicing Agreement, dated as of April 27, 2006, between the
           Depositor, Wells Fargo Bank, N.A and the Trustee (Filed as
           Exhibit 10.3 to Form 8-K on May 18, 2006, and incorporated by
           reference herein.)

      10.4 The Second Amended and Restated Master Seller's Warranties and
           Servicing Agreement, dated as of November 1, 2005, between the
           Sponsor and Wells Fargo Bank, N.A. (Filed as Exhibit 10.4 to Form
           8-K on May 18, 2006, and incorporated by reference herein.)

      10.5 Assignment, Assumption and Recognition Agreement, dated as of
           April 27, 2006, by and between the Goldman Sachs Mortgage Company,
           Fremont Investment & Loan and the GS Mortgage Securities Corp.
           (Filed as Exhibit 10.5 to Form 8-K on May 18, 2006, and
           incorporated by reference herein.)

      10.6 ISDA Master Agreement, dated as of April 27, 2006, by and between
           Goldman Sachs Mitsui Marine Derivatives Products, L.P., the swap
           provider, and Deutsche Bank National Trust Company, the trustee
           (Filed as Exhibit 10.6 to Form 8-K on May 18, 2006,  and
           incorporated by reference herein.)

      10.7 Schedule to the Master Agreement, dated as of April 27, 2006, by
           and between Goldman Sachs Mitsui Marine Derivatives Products, L.P.,
           the swap provider, and Deutsche Bank National Trust Company, the
           trustee (Filed as Exhibit 10.7 to Form 8-K on May 18, 2006, and
           incorporated by reference herein.)

      10.8 Confirmation, dated as of April 13, 2006, by and among Goldman
           Sachs Capital Markets, L.P., Goldman Sachs Mitsui Marine
           Derivatives Products, L.P., the swap provider, Goldman Sachs
           Mortgage Company, L.P., and Deutsche Bank National Trust Company,
           the trustee (Filed as Exhibit 10.8 to Form 8-K on May 18, 2006,
           and incorporated by reference herein.)

      31   Section 302 Certification.

      33.1 Wells Fargo Bank, N.A's Annual Report on Assessment of Compliance
           for Year End December 31, 2006.

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

      33.3 ZC Sterling Insurance Agency, Inc.'s Annual Report on Assessment of
           Compliance for Year End December 31, 2006.

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

      33.5 Fremont Investment & Loan'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 Wells Fargo Bank, N.A.'s Report(Exhibit 33.1)
           for Year End December 31, 2006.

      34.2 Attestation Report on Assessment of Compliance with Servicing
           Criteria for Regulus Group LLC's Report (Exhibit 33.2) for Year
           End December 31, 2006.

      34.3 Attestation Report on Assessment of Compliance with Servicing
           Criteria for ZC Sterling Insurance Agency, Inc.'s Report
           (Exhibit 33.3) for Year End December 31, 2006.

      34.4 Attestation Report on Assessment of Compliance with Servicing
           Criteria for Deutsche Bank National Trust Company's Report
           (Exhibit 33.4) for Year End December 31, 2006.

      34.5 Attestation Report on Assessment of Compliance with Servicing
           Criteria for Fremont Investment & Loan's Report
           (Exhibit 33.5) for Year End December 31, 2006.

      35.1 Wells Fargo Bank, N.A.'s Annual Statement of Compliance for
           Year End December 31, 2006.

      35.2 Fremont Investment & Loan's Annual Statement of Compliance for
            Year End December 31, 2006.