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


                                    FORM 10-K


[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 for the transition period from           to


                      Commission File Number: 333-127620-29

                         GSAA Home Equity Trust 2006-6
           (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)

          New York                               51-0579595, 51-0579609
(State or other jurisdiction of            (I.R.S. Employer Identification No.
incorporation or organization                     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 (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
or any amendment to this Form 10-K.  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 12-b-2 of the Exchange Act.

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.

Indicate the number of shares outstanding of each of the registrant's classes of
common stock, as of the latest practicable date.  Not Applicable.


                      DOCUMENTS INCORPORATED BY REFERENCE

List hereunder the following documents if incorporated by reference and the part
of the Form 10-K  (e.g.,  Part I, Part II,  etc.)  into  which the  document  is
incorporated:  (1) Any  annual  report  to  security  holders;  (2)  Any  proxy
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.,  annual report to security holders
for fiscal year ended date December 24, 1980).   Not Applicable.



<PAGE>

                                     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.

         None.


<PAGE>

                                    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 Item 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 Exhibits 33 and 34.

(b) Material instances of noncompliance:

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.

During the Reporting Period, the JPMorgan Chase Bank, National  Association,  as
Master  Servicer,  Securities  Administrator  and Custodian,  has identified the
following  material  instances of  noncompliance  with the Applicable  Servicing
Criteria:

     CFR  Item   1122(d)(3)(i):   Certain  monthly   investor   reports  omitted
information  required by the transaction  agreements  and/or contained errors in
the information presented.

     CFR Item 1122(d)(3)(ii):  Certain monthly investor distributions  contained
errors as to amounts due to certain investors.


Item 1123 of Regulation AB, Servicer Compliance Statement

     See Exhibit 35.

<page>

                                    PART IV

Item 15. Exhibits, Financial Statement Schedules.

(a) The following documents are filed as part of this report:

    (1)  None.

    (2)  None.

    (3)  The following documents are included as part of, or incorporated by
         reference to, this annual report:

    Exhibit No.

     4.1 Master Servicing and Trust Agreement,  dated as of April 1, 2006, among
GS Mortgage Securities Corp., as depositor,  U.S. Bank National Association,  as
trustee and custodian,  Deutsche Bank National  Trust Company,  Wells Fargo Bank
and National Bank  Association,  as custodians,  JPMorgan  Chase Bank,  National
Association,  as master servicer,  securities administrator and custodian (Filed
as Exhibit  99.1 to Form 8-K on May 12,  2006,  and  incorporated  by  reference
herein.)

     10.1 Assignment,  Assumption and Recognition  Agreement,  dated as of April
28, 2006, among Goldman Sachs Mortgage  Company,  GS Mortgage  Securities Corp.,
American Home Mortgage Corp. and American Home Mortgage  Servicing,  Inc. (Filed
as Exhibit  99.2 to Form 8-K on May 12,  2006,  and  incorporated  by  reference
herein.)

     10.2 Assignment,  Assumption and Recognition  Agreement,  dated as of April
28, 2006, among GS Mortgage  Securities Corp.,  U.S. Bank National  Association,
American  Home  Mortgage  Servicing,  Inc.  and  JPMorgan  Chase Bank,  National
Association (Filed as Exhibit 99.3 to Form 8-K on May 12, 2006, and incorporated
by reference herein.)

     10.3 Assignment,  Assumption and Recognition  Agreement,  dated as of April
28, 2006, among Goldman Sachs Mortgage Company, GS Mortgage Securities Corp. and
Avelo Mortgage,  L.L.C.  (Filed as Exhibit 99.4 to Form 8-K on May 12, 2006, and
incorporated by reference herein.)

     10.4 Assignment,  Assumption and Recognition  Agreement,  dated as of April
28, 2006, among GS Mortgage  Securities Corp.,  U.S. Bank National  Association,
Avelo Mortgage,  L.L.C. and JPMorgan Chase Bank, National  Association (Filed as
Exhibit 99.5 to Form 8-K on May 12, 2006, and incorporated by reference herein.)

     10.5 Assignment,  Assumption and Recognition  Agreement,  dated as of April
28, 2006, among Goldman Sachs Mortgage Company, GS Mortgage Securities Corp. and
Wells Fargo Bank,  N.A.  (Filed as Exhibit 99.6 to Form 8-K on May 12, 2006, and
incorporated by reference herein.)

     10.6 Assignment,  Assumption and Recognition  Agreement,  dated as of April
28, 2006, among GS Mortgage  Securities Corp.,  U.S. Bank National  Association,
Wells  Fargo Bank,  National  Association  and  JPMorgan  Chase  Bank,  National
Association (Filed as Exhibit 99.7 to Form 8-K on May 12, 2006, and incorporated
by reference herein.)

     10.7 Assignment,  Assumption and Recognition  Agreement,  dated as of April
28, 2006, among Goldman Sachs Mortgage Company, GS Mortgage Securities Corp. and
Countrywide Home Loans  Servicing,  LP (Filed as Exhibit 99.8 to Form 8-K on May
12, 2006, and incorporated by reference herein.)

     10.8 Assignment,  Assumption and Recognition  Agreement,  dated as of April
28, 2006, among GS Mortgage  Securities Corp.,  U.S. Bank National  Association,
Countrywide Home Loans Servicing and JPMorgan Chase Bank,  National  Association
(Filed  as  Exhibit  99.9  to Form  8-K on May 12,  2006,  and  incorporated  by
reference herein.)

     31.1 Rule 13a-14(d)/15d-14(d) Certification

     33.1 Report on Assessment of Compliance  with  Servicing  Criteria for Year
End December 31, 2006 of The Bank of New York Trust Company, N.A., as Securities
Administrator

     33.2 Report on Assessment of Compliance  with  Servicing  Criteria for Year
End December 31, 2006 of JPMorgan Chase Bank, N.A., as Securities Administrator

     33.3 Report on Assessment of Compliance  with  Servicing  Criteria for Year
End December 31, 2006 of Deutsche Bank National Trust Company, as Custodian

     33.4 Report on Assessment of Compliance  with  Servicing  Criteria for Year
End December 31, 2006 of JPMorgan Chase Bank, N.A., as Custodian

     33.5 Report on Assessment of Compliance  with  Servicing  Criteria for Year
End December 31, 2006 of U.S. Bank National Association, as Custodian

     33.6 Report on Assessment of Compliance  with  Servicing  Criteria for Year
End December 31, 2006 of Wells Fargo Bank, N.A., as Custodian

     33.7 Report on Assessment of Compliance  with  Servicing  Criteria for Year
End December 31, 2006 of JPMorgan Chase Bank, N.A., as Master Servicer

     33.8 Report on Assessment of Compliance  with  Servicing  Criteria for Year
End December 31, 2006 of American Home Mortgage Servicing, Inc., as Servicer

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

     34.1 Attestation  Report of Independent  Registered  Public Accounting Firm
for The Bank of New York Trust Company, N.A.

     34.2 Attestation  Report of Independent  Registered  Public Accounting Firm
for JPMorgan Chase Bank, N.A.

     34.3 Attestation  Report of Independent  Registered  Public Accounting Firm
for Deutsche Bank National Trust Co., as Custodian

     34.4 Attestation  Report of Independent  Registered  Public Accounting Firm
for JPMorgan Chase Bank, N.A., as Custodian

     34.5 Attestation  Report of Independent  Registered  Public Accounting Firm
for U. S. Bank National Association, as Custodian

     34.6 Attestation  Report of Independent  Registered  Public Accounting Firm
for Wells Fargo Bank, N.A., as Custodian

     34.7 Attestation  Report of Independent  Registered  Public Accounting Firm
JPMorgan Chase Bank, N.A., as Master Servicer

     34.8 Attestation  Report of Independent  Registered  Public Accounting Firm
American Home Mortgage Servicing, Inc., as Servicer

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

     35.1 Servicer Compliance Statement for JPMorgan Chase Bank, N.A., as Master
Servicer

     35.2 Servicer  Compliance  Statement for American Home Mortgage  Servicing,
Inc., as Servicer

     35.3 Servicer Compliance Statement for Avelo Mortgage, L.L.C., as Servicer

(b) See (a) above.

(c) Not Applicable.


<PAGE>



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.


                                    GSAA Home Equity Trust 2006-6

                             By:    GS Mortgage Securities Corp., as Depositor

                             By:     /s/  Michelle Gill
                                     ---------------------------------------
                             Name:  Michelle Gill
                             Title: Vice President
                                    GS Mortgage Securities Corp.

                             Date:  April 2, 2007





<page>
                                 EXHIBIT INDEX

Exhibit No.

4.1  Master Servicing and Trust  Agreement,  dated as of April 1, 2006, among GS
     Mortgage Securities Corp., as depositor, U.S. Bank National Association, as
     trustee and custodian,  Deutsche Bank National  Trust Company,  Wells Fargo
     Bank and National Bank  Association,  as  custodians,  JPMorgan Chase Bank,
     National  Association,  as master servicer,  securities  administrator  and
     custodian  (Filed  as  Exhibit  99.1  to  Form  8-K on May  12,  2006,  and
     incorporated by reference herein.)

10.1 Assignment,  Assumption and  Recognition  Agreement,  dated as of April 28,
     2006, among Goldman Sachs Mortgage Company,  GS Mortgage  Securities Corp.,
     American Home Mortgage  Corp.  and American Home Mortgage  Servicing,  Inc.
     (Filed as Exhibit 99.2 to Form 8-K on May 12,  2006,  and  incorporated  by
     reference herein.)

10.2 Assignment,  Assumption and  Recognition  Agreement,  dated as of April 28,
     2006, among GS Mortgage  Securities Corp., U.S. Bank National  Association,
     American Home Mortgage  Servicing,  Inc. and JPMorgan Chase Bank,  National
     Association  (Filed  as  Exhibit  99.3 to Form  8-K on May  12,  2006,  and
     incorporated by reference herein.)

10.3 Assignment,  Assumption and  Recognition  Agreement,  dated as of April 28,
     2006, among Goldman Sachs Mortgage  Company,  GS Mortgage  Securities Corp.
     and Avelo  Mortgage,  L.L.C.  (Filed as Exhibit 99.4 to Form 8-K on May 12,
     2006, and incorporated by reference herein.)

10.4 Assignment,  Assumption and  Recognition  Agreement,  dated as of April 28,
     2006, among GS Mortgage  Securities Corp., U.S. Bank National  Association,
     Avelo Mortgage, L.L.C. and JPMorgan Chase Bank, National Association (Filed
     as Exhibit 99.5 to Form 8-K on May 12, 2006, and  incorporated by reference
     herein.)

10.5 Assignment,  Assumption and  Recognition  Agreement,  dated as of April 28,
     2006, among Goldman Sachs Mortgage  Company,  GS Mortgage  Securities Corp.
     and Wells Fargo Bank,  N.A.  (Filed as Exhibit  99.6 to Form 8-K on May 12,
     2006, and incorporated by reference herein.)

10.6 Assignment,  Assumption and  Recognition  Agreement,  dated as of April 28,
     2006, among GS Mortgage  Securities Corp., U.S. Bank National  Association,
     Wells Fargo Bank,  National  Association and JPMorgan Chase Bank,  National
     Association  (Filed  as  Exhibit  99.7 to Form  8-K on May  12,  2006,  and
     incorporated by reference herein.)

10.7 Assignment,  Assumption and  Recognition  Agreement,  dated as of April 28,
     2006, among Goldman Sachs Mortgage  Company,  GS Mortgage  Securities Corp.
     and Countrywide Home Loans Servicing, LP (Filed as Exhibit 99.8 to Form 8-K
     on May 12, 2006, and incorporated by reference herein.)

10.8 Assignment,  Assumption and  Recognition  Agreement,  dated as of April 28,
     2006, among GS Mortgage  Securities Corp., U.S. Bank National  Association,
     Countrywide  Home  Loans  Servicing  and  JPMorgan  Chase  Bank,   National
     Association  (Filed  as  Exhibit  99.9 to Form  8-K on May  12,  2006,  and
     incorporated by reference herein.)

31.1 Rule 13a-14(d)/15d-14(d) Certification

33.1 Report on  Assessment of Compliance  with  Servicing  Criteria for Year End
     December  31,  2006  of The  Bank  of New  York  Trust  Company,  N.A.,  as
     Securities Administrator

33.2 Report on  Assessment of Compliance  with  Servicing  Criteria for Year End
     December 31, 2006 of JPMorgan Chase Bank, N.A., as Securities Administrator

33.3 Report on  Assessment of Compliance  with  Servicing  Criteria for Year End
     December 31, 2006 of Deutsche Bank National Trust Company, as Custodian

33.4 Report on  Assessment of Compliance  with  Servicing  Criteria for Year End
     December 31, 2006 of JPMorgan Chase Bank, N.A., as Custodian

33.5 Report on  Assessment of Compliance  with  Servicing  Criteria for Year End
     December 31, 2006 of U.S. Bank National Association, as Custodian

33.6 Report on  Assessment of Compliance  with  Servicing  Criteria for Year End
     December 31, 2006 of Wells Fargo Bank, N.A., as Custodian

33.7 Report on  Assessment of Compliance  with  Servicing  Criteria for Year End
     December 31, 2006 of JPMorgan Chase Bank, N.A., as Master Servicer

33.8 Report on  Assessment of Compliance  with  Servicing  Criteria for Year End
     December 31, 2006 of American Home Mortgage Servicing, Inc., as Servicer

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

34.1 Attestation Report of Independent Registered Public Accounting Firm for The
     Bank of New York Trust Company, N.A.

34.2 Attestation  Report of Independent  Registered  Public  Accounting Firm for
     JPMorgan Chase Bank, N.A.

34.3 Attestation  Report of Independent  Registered  Public  Accounting Firm for
     Deutsche Bank National Trust Co., as Custodian

34.4 Attestation  Report of Independent  Registered  Public  Accounting Firm for
     JPMorgan Chase Bank, N.A., as Custodian

34.5 Attestation Report of Independent  Registered Public Accounting Firm for U.
     S. Bank National Association, as Custodian

34.6 Attestation  Report of Independent  Registered  Public  Accounting Firm for
     Wells Fargo Bank, N.A., as Custodian

34.7 Attestation  Report  of  Independent   Registered  Public  Accounting  Firm
     JPMorgan Chase Bank, N.A., as Master Servicer

34.8 Attestation  Report  of  Independent   Registered  Public  Accounting  Firm
     American Home Mortgage Servicing, Inc., as Servicer

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

35.1 Servicer  Compliance  Statement  for JPMorgan  Chase Bank,  N.A., as Master
     Servicer

35.2 Servicer Compliance  Statement for American Home Mortgage Servicing,  Inc.,
     as Servicer

35.3 Servicer Compliance Statement for Avelo Mortgage, L.L.C., as Servicer

<page>
                                                                         EX-31.1

                     Rule 13a-14(d)/15d-14(d) Certification

     I, Michelle Gill, certify that:

1.   I have  reviewed  this  report  on Form 10-K and all  reports  on Form 10-D
     required  to be filed in respect of the  period  covered by this  report on
     Form 10-K of GSAA Home Equity  Trust  2006-6 (the  "Exchange  Act  periodic
     reports");

2.   Based on my knowledge, the Exchange Act periodic reports, taken as a whole,
     do not contain any untrue  statement of a material  fact or omit to state a
     material  fact  necessary  to make  the  statements  made,  in light of the
     circumstances  under which such  statements  were made, not misleading with
     respect to the period covered by this report;

3.   Based  on my  knowledge,  all  of the  distribution,  servicing  and  other
     information  required to be provided under Form 10-D for the period covered
     by this report is included in the Exchange Act periodic reports;

4.   Based on my knowledge  and the servicer  compliance  statements required in
     this report  under Item 1123 of  Regulation  AB, and except as disclosed in
     the Exchange Act periodic  reports,  the  servicers  have  fulfilled  their
     obligations under the servicing agreements in all material respects;

5.   All of the reports on assessment of compliance with servicing  criteria for
     asset-backed securities and their related attestation reports on assessment
     of compliance with servicing criteria for asset-backed  securities required
     to be included in this report in accordance with Item 1122 of Regulation AB
     and Exchange  Act Rules 13a-18 and 15d-18 have been  included as an exhibit
     to this report,  except as otherwise disclosed in this report. Any material
     instances of noncompliance described in such reports have been disclosed in
     this report on Form 10-K.

     In  giving  the  certifications  above,  I have  reasonably  relied  on the
information provided to me by the following unaffiliated parties: JPMorgan Chase
Bank,  N.A., as Securities  Administrator  and Master Servicer and American Home
Mortgage Servicing, Inc., as Servicer.


By:      /s/ Michelle Gill
        -------------------------------------
Name:   Michelle Gill
Title:  Vice President
        GS Mortgage Securities Corp.
Date:   April 2, 2007



<page>

                                                                         EX-33.1

           ASSERTION OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

The Bank of New York and The Bank of New York Trust Company, N.A. (collectively,
the "Company")  provides this  platform-level  assessment of compliance with the
servicing criteria specified in Item 1122(d) of Regulation AB promulgated by the
Securities and Exchange Commission.

Management has determined that the following  servicing  criteria are applicable
in regards to the following servicing platform for the following period:

Platform:  Publicly-issued (i.e., transaction-level reporting initially required
under  the   Securities   Exchange   Act  of  1934,   as  amended)   residential
mortgage-backed  securities and other mortgage-related  asset-backed  securities
issued on or after January 1, 2006 (and like-kind  transactions  issued prior to
January  1,  2006)  for  which  the   Company   provides   trustee,   securities
administration,  paying agent or custodial services.  The platform includes like
kind   transactions   for  which  the  Company  provided   trustee,   securities
administrator,  paying agent or custodial  services as a result of the Company's
acquisition  as of October 1, 2006 of portions of  JPMorgan  Chase Bank,  N.A.'s
corporate  trust  business,   including  structured  finance  agency  and  trust
transactions.

Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d),
to  the  extent  required  by  the  related  transaction  agreements  as to  any
transaction,  except for the following criteria:  1122 (d) (1)(ii), (iii), (iv),
(4) (iv), (v), (vi), (vii), (viii), (ix), (x), (xi), (xii) and (xiii).

Period: Twelve months ended December 31, 2006.

With respect to the Platform and the Period,  the Company provides the following
assessment of compliance in respect of the Applicable Servicing Criteria:

- The Company is responsible  for assessing its  compliance  with the Applicable
Servicing Criteria.

- The  Company has assessed  compliance with the  Applicable Servicing Criteria.

- As of  December  31,  2006 and for the  Period,  the  Company  was in material
compliance with the Applicable Servicing Criteria.


Ernst & Young LLP, an independent  registered public accounting firm, has issued
an  attestation  report with respect to the  Company's  foregoing  assessment of
compliance.


        The Bank of New York                    The Bank of New York
        The Bank of New York Trust              The Bank of New York Trust
            Company, N.A.                           Company, N.A.

        By: /s/ Robert L. Griffin               By: /s/ Patrick J. Tadie
            ----------------------                  ----------------------
            Robert L. Griffin                       Patrick J. Tadie
            Authorized Signer                       Authorized Signer


March 1, 2007

<page>

                                                                         EX-33.2

              Management's Report on Assessment of Compliance with
                          Applicable Servicing Criteria

     JPMorgan  Chase  Bank,  National  Association  (the  "Asserting  Party") is
responsible for assessing compliance as of September 30, 2006 and for the period
from January 1, 2006 through September 30, 2006 (the "Reporting  Period"),  with
the servicing  criteria set forth in Title 17, Section  229.1122 (d) of the Code
of Federal  Regulations  (the  "CFR"),  to the extent  required  by the  related
transaction   agreements  and  excluding  the  criteria  set  forth  in  17  CFR
229.1122(d)  (1)(ii)-(iv),  (2)(iii),  (2)(vi),  (4)(i)-(ii),  and (4)(iv)-(xiv)
which the Asserting  Party has concluded are not applicable to the activities it
performs with respect to the asset-backed securitization transactions covered by
this report (such  criteria,  after giving effect to the  exclusions  identified
above,  the  "Applicable  Servicing  Criteria").   This  report  covers  certain
asset-backed  securities  transactions  backed by  residential  mortgages,  home
equity loans, auto loans,  credit card receivables,  dealer floor plans,  retail
installment  contracts and manufactured housing contracts for which transactions
the  Asserting  Party  performs the  Applicable  Servicing  Criteria as trustee,
securities   administrator  or  paying  agent  that  were  registered  with  the
Securities  and Exchange  Commission  pursuant to the Securities Act of 1933, as
amended,  where the related asset-backed  securities were outstanding during the
reporting period (the "Platform"), as listed in Appendix A.

     The  Asserting  Party  has  (i)  used  the  criteria  set  forth  in 17 CFR
229.1122(d) to assess the compliance by the Asserting  Party with the Applicable
Servicing  Criteria for the Reporting Period and (ii) concluded that, other than
as identified on Appendix B, the Asserting  Party has complied,  in all material
respects,  with the Applicable  Servicing  Criteria as of September 30, 2006 and
for the Reporting Period with respect to the Platform, taken as a whole.

     PricewaterhouseCoopers  LLP, an independent  registered  public  accounting
firm,  has issued an  attestation  report  for the  Platform,  stating  that the
Asserting Party has complied with the Applicable Servicing Criteria,  except for
material  instances of non-compliance  identified on Appendix B, as of September
30, 2006 and for the Reporting Period.

JPMorgan Chase Bank, National Association

/s/ Kelly A. Mathieson
-----------------------
Kelly A. Mathieson, Managing Director
Date:  March 14, 2007


--------------------------------------------------------------------------------
                                   Appendix A
--------------------------------------------------------------------------------
                         BA Master Credit Card Trust II
                   Capital Auto Receivables Asset Trust 2006-1
                      Capital One Auto Finance Trust 2006-A
                      Capital One Auto Finance Trust 2006-B
                Capital One Prime Auto Receivables Trust, 2006-1
                      Centex Home Equity Loan Trust 2006-A
                          Chase Auto Owner Trust 2006-A
                          Chase Auto Owner Trust 2006-B
          Chase Credit Card Master Trust, Series 1996-2 (Class A and B)
          Chase Credit Card Master Trust, Series 1996-3 (Class A and B)
                  Chase Credit Card Master Trust, Series 2001-1
                  Chase Credit Card Master Trust, Series 2001-2
                  Chase Credit Card Master Trust, Series 2001-4
                  Chase Credit Card Master Trust, Series 2001-6
                  Chase Credit Card Master Trust, Series 2002-1
                  Chase Credit Card Master Trust, Series 2002-3
                  Chase Credit Card Master Trust, Series 2002-5
                  Chase Credit Card Master Trust, Series 2002-7
                  Chase Credit Card Master Trust, Series 2003-1
                  Chase Credit Card Master Trust, Series 2003-2
                  Chase Credit Card Master Trust, Series 2003-3
                  Chase Credit Card Master Trust, Series 2003-4
                  Chase Credit Card Master Trust, Series 2003-5
                  Chase Credit Card Master Trust, Series 2003-6
                  Chase Credit Card Master Trust, Series 2004-1
                  Chase Credit Card Master Trust, Series 2004-2
                   Chase Mortgage Finance Trust Series 2006-A1
                   Chase Mortgage Finance Trust Series 2006-S1
                   Chase Mortgage Finance Trust Series 2006-S2
                          ChaseFlex Trust Series 2006-1
                          ChaseFlex Trust Series 2006-2
                     Citigroup Mortgage Loan Trust 2006-CB3
                           CNH Equipment Trust 2006-A
                           CNH Equipment Trust 2006-B
             CWHEQ Revolving Home Equity Loan Trust, Series 2006- F
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-A
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-B
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-C
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-D
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-E
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-G
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-H
                        DaimlerChrysler Auto Trust-2006-A
            Ford Credit Floorplan Master Owner Trust A, Series 2006-3
            Ford Credit Floorplan Master Owner Trust A, Series 2006-4
                      GMACM Home Equity Loan Trust 2006-HE1
                      GMACM Home Equity Loan Trust 2006-HE2
                      GMACM Home Equity Loan Trust 2006-HE3
                      GMACM Home Equity Loan Trust 2006-HE4
                        GMACM Home Loan Trust 2006-HLTV1
                       GMACM Mortgage Loan Trust 2006-AR2
                            GS Auto Loan Trust 2006-1
                          GSAA Home Equity Trust 2006-1
                         GSAA Home Equity Trust 2006-12
                          GSAA Home Equity Trust 2006-3
                          GSAA Home Equity Trust 2006-5
                          GSAA Home Equity Trust 2006-6
                          GSAA Home Equity Trust 2006-9
                         GSR Mortgage Loan Trust 2006-4F
                    Honda Auto Receivables 2006-1 Owner Trust
                     IXIS Real Estate Capital Trust 2006-HE1
                     IXIS Real Estate Capital Trust 2006-HE2
                J.P. Morgan Mortgage Acquisition Corp. 2006-FRE1
                J.P. Morgan Mortgage Acquisition Corp. 2006-FRE2
                 J.P. Morgan Mortgage Acquisition Corp. 2006-HE1
                J.P. Morgan Mortgage Acquisition Corp. 2006-WMC1
                J.P. Morgan Mortgage Acquisition Trust 2006-ACC1
                 J.P. Morgan Mortgage Acquisition Trust 2006-CW1
                 J.P. Morgan Mortgage Acquisition Trust 2006-HE2
                 J.P. Morgan Mortgage Acquisition Trust 2006-NC1
                 J.P. Morgan Mortgage Acquisition Trust 2006-NC2
                 J.P. Morgan Mortgage Acquisition Trust 2006-RM1
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC2
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC3
                    Nationstar Home Equity Loan Trust 2006-B
                   Newcastle Mortgage Securities Trust 2006-1
                 NovaStar Mortgage Funding Trust, Series 2006-1
                 NovaStar Mortgage Funding Trust, Series 2006-2
                 NovaStar Mortgage Funding Trust, Series 2006-3
                NovaStar Mortgage Funding Trust, Series-2006-MTA1
                Origen Manufactured Housing Contract Trust 2006-A
                 Ownit Mortgage Loan Trust, Series 2006-1 Trust
                 Popular ABS Mortgage Pass-Through Trust 2006-A
                 Popular ABS Mortgage Pass-Through Trust 2006-B
                 Popular ABS Mortgage Pass-Through Trust 2006-C
                 Popular ABS Mortgage Pass-Through Trust 2006-D
                           RAAC Series 2006-SP1 Trust
                           RAAC Series 2006-SP2 Trust
                           RAAC Series 2006-SP3 Trust
                           RAMP Series 2006-RS1 Trust
                           RAMP Series 2006-RS2 Trust
                           RAMP Series 2006-RS3 Trust
                           RAMP Series 2006-RS4 Trust
                           RAMP Series 2006-RS5 Trust
                           RAMP Series 2006-RZ1 Trust
                           RAMP Series 2006-RZ2 Trust
                           RAMP Series 2006-RZ3 Trust
                           RAMP Series 2006-RZ4 Trust
                          RFMSII Series 2006-HSA1 Trust
                      The Home Equity Loan Trust 2006-HSA2
                      The Home Equity Loan Trust 2006-HSA3
                      The Home Equity Loan Trust 2006-HSA4
                      The Home Equity Loan Trust 2006-HSA5
                          The Home Loan Trust 2006-HI1
                          The Home Loan Trust 2006-HI2
                          The Home Loan Trust 2006-HI3
                          The Home Loan Trust 2006-HI4
                          USAA Auto Owner Trust 2006-1
                          USAA Auto Owner Trust 2006-2

--------------------------------------------------------------------------------
                                   APPENDIX B
--------------------------------------------------------------------------------
                       Material Instances of Noncompliance

During the Reporting Period,  the Company has identified the following  material
instances of noncompliance with the Applicable Servicing Criteria.

     CFR  Item   1122(d)(3)(i):   Certain  monthly   investor   reports  omitted
     information required by the transaction  agreements and/or contained errors
     in the information presented.

     CFR Item 1122(d)(3)(ii):  Certain monthly investor distributions  contained
     errors as to amounts due to certain investors.

                               Remediation Efforts

Errors and omissions were corrected and appropriate measures were taken to avoid
similar errors and omissions.
--------------------------------------------------------------------------------
<page>

                                 JPMorgan Chase

              Management's Report on Assessment of Compliance with
                          Applicable Servicing Criteria

     JPMorgan  Chase  Bank,  National  Association  (the  "Asserting  Party") is
responsible  for  assessing  compliance as of October 1, 2006 and for the period
from October 1, 2006 through  December 31, 2006 (the "Reporting  Period"),  with
the servicing  criteria set forth in Title 17, Section  229.1122 (d) of the Code
of Federal  Regulations  (the  "CFR"),  to the extent  required  by the  related
transaction  agreements  excluding the criteria set forth in 17 CFR  229.1122(d)
(1)(i)-(iv),  (2)(i)-(vi),  (3)(i)-(iv),  and  (4)(i)-(xv),  which the Asserting
Party has  concluded  are not  applicable  to the  activities  it performs  with
respect to the asset-backed  securitization  transactions covered by this report
(such  criteria,  after giving effect to the exclusions  identified  above,  the
"Applicable Servicing Criteria"). This report covers the asset-backed securities
transactions backed by residential  mortgages and home equity loans, auto loans,
credit cards, dealer floor plans, retail installment  contracts and manufactured
housing  contracts  for which  transactions  the  Asserting  Party  performs the
applicable  servicing  criteria,  that were  registered  with the Securities and
Exchange  Commission  pursuant to the Securities Act of 1933, as amended,  where
the related  asset-backed  securities were either (1) issued during the calendar
year ending  December 31, 2006 or (2) issued  prior to the calendar  year ending
December 31, 2006 and remain  subject to the  reporting  requirements  under the
Securities and Exchange Act of 1934, as amended (the  "Platform"),  as listed in
Appendix A.

     The  Asserting  Party  has  (i)  used  the  criteria  set  forth  in 17 CFR
229.1122(d) to assess the compliance by the Asserting  Party with the Applicable
Servicing  Criteria  for the  Reporting  Period  and  (ii)  concluded  that  the
Asserting  Party has complied,  in all material  respects,  with the  Applicable
Servicing  Criteria as of December  31, 2006 and for the  Reporting  Period with
respect to the Platform, taken as a whole.

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

JPMorgan Chase Bank, National Association



/s/ Brian Goldman
------------------
Brian Goldman, Senior Vice President

Date:  March 12, 2007

--------------------------------------------------------------------------------
                                   Appendix A
--------------------------------------------------------------------------------
                         BA Master Credit Card Trust II
                   Capital Auto Receivables Asset Trust 2006-1
                   Capital Auto Receivables Asset Trust 2006-2
                      Capital One Auto Finance Trust 2006-A
                      Capital One Auto Finance Trust 2006-B
                      Capital One Auto Finance Trust 2006-C
                 Capital One Prime Auto Receivables Trust 2006-2
                Capital One Prime Auto Receivables Trust, 2006-1
                      Centex Home Equity Loan Trust 2006-A
                          Chase Auto Owner Trust 2006-A
                          Chase Auto Owner Trust 2006-B
          Chase Credit Card Master Trust, Series 1996-2 (Class A and B)
          Chase Credit Card Master Trust, Series 1996-3 (Class A and B)
                  Chase Credit Card Master Trust, Series 2001-1
                  Chase Credit Card Master Trust, Series 2001-2
                  Chase Credit Card Master Trust, Series 2001-4
                  Chase Credit Card Master Trust, Series 2001-6
                  Chase Credit Card Master Trust, Series 2002-1
                  Chase Credit Card Master Trust, Series 2002-3
                  Chase Credit Card Master Trust, Series 2002-5
                  Chase Credit Card Master Trust, Series 2002-7
                  Chase Credit Card Master Trust, Series 2003-1
                  Chase Credit Card Master Trust, Series 2003-2
                  Chase Credit Card Master Trust, Series 2003-3
                  Chase Credit Card Master Trust, Series 2003-4
                  Chase Credit Card Master Trust, Series 2003-5
                  Chase Credit Card Master Trust, Series 2003-6
                  Chase Credit Card Master Trust, Series 2004-1
                  Chase Credit Card Master Trust, Series 2004-2
                   Chase Mortgage Finance Trust Series 2006-A1
                   Chase Mortgage Finance Trust Series 2006-S1
                   Chase Mortgage Finance Trust Series 2006-S2
                   Chase Mortgage Finance Trust Series 2006-S3
                   Chase Mortgage Finance Trust Series 2006-S4
                          ChaseFlex Trust Series 2006-1
                          ChaseFlex Trust Series 2006-2
                     Citigroup Mortgage Loan Trust 2006-CB3
                           CNH Equipment Trust 2006-A
                           CNH Equipment Trust 2006-B
             CWHEQ Revolving Home Equity Loan Trust, Series 2006- F
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-A
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-B
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-C
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-D
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-E
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-G
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-H
              CWHEQ Revolving Home Equity Loan Trust, Series 2006-I
                        DaimlerChrysler Auto Trust 2006-A
            Ford Credit Floorplan Master Owner Trust A, Series 2006-3
            Ford Credit Floorplan Master Owner Trust A, Series 2006-4
                    GE Equipment Midticket LLC, Series 2006-1
                      GMACM Home Equity Loan Trust 2006-HE1
                      GMACM Home Equity Loan Trust 2006-HE2
                      GMACM Home Equity Loan Trust 2006-HE3
                      GMACM Home Equity Loan Trust 2006-HE4
                      GMACM Home Equity Loan Trust 2006-HE5
                        GMACM Home Loan Trust 2006-HLTV1
                       GMACM Mortgage Loan Trust 2006-AR2
                            GS Auto Loan Trust 2006-1
                          GSAA Home Equity Trust 2006-1
                         GSAA Home Equity Trust 2006-12
                          GSAA Home Equity Trust 2006-3
                          GSAA Home Equity Trust 2006-5
                          GSAA Home Equity Trust 2006-6
                          GSAA Home Equity Trust 2006-9
                         GSR Mortgage Loan Trust 2006-4F
                    Honda Auto Receivables 2006-1 Owner Trust
                     IXIS Real Estate Capital Trust 2006-HE1
                     IXIS Real Estate Capital Trust 2006-HE2
                J.P. Morgan Mortgage Acquisition Corp. 2006-FRE1
                J.P. Morgan Mortgage Acquisition Corp. 2006-FRE2
                 J.P. Morgan Mortgage Acquisition Corp. 2006-HE1
                J.P. Morgan Mortgage Acquisition Corp. 2006-WMC1
                J.P. Morgan Mortgage Acquisition Trust 2006-ACC1
                 J.P. Morgan Mortgage Acquisition Trust 2006-CH1
                 J.P. Morgan Mortgage Acquisition Trust 2006-CH2
                 J.P. Morgan Mortgage Acquisition Trust 2006-CW1
                 J.P. Morgan Mortgage Acquisition Trust 2006-HE2
                 J.P. Morgan Mortgage Acquisition Trust 2006-HE3
                 J.P. Morgan Mortgage Acquisition Trust 2006-NC1
                 J.P. Morgan Mortgage Acquisition Trust 2006-NC2
                 J.P. Morgan Mortgage Acquisition Trust 2006-RM1
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC2
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC3
                J.P. Morgan Mortgage Acquisition Trust 2006-WMC4
                    Nationstar Home Equity Loan Trust 2006-B
               placeCityNewcastle Mortgage Securities Trust 2006-1
                 NovaStar Mortgage Funding Trust, Series 2006-1
                 NovaStar Mortgage Funding Trust, Series 2006-2
                 NovaStar Mortgage Funding Trust, Series 2006-3
                NovaStar Mortgage Funding Trust, Series-2006-MTA1
                Origen Manufactured Housing Contract Trust 2006-A
                 Ownit Mortgage Loan Trust, Series 2006-1 Trust
                 Popular ABS Mortgage Pass-Through Trust 2006-A
                 Popular ABS Mortgage Pass-Through Trust 2006-B
                 Popular ABS Mortgage Pass-Through Trust 2006-C
                 Popular ABS Mortgage Pass-Through Trust 2006-D
                 Popular ABS Mortgage Pass-Through Trust 2006-E
                           RAAC Series 2006-SP1 Trust
                           RAAC Series 2006-SP2 Trust
                           RAAC Series 2006-SP3 Trust
                           RAMP Series 2006-RS1 Trust
                           RAMP Series 2006-RS2 Trust
                           RAMP Series 2006-RS3 Trust
                           RAMP Series 2006-RS4 Trust
                           RAMP Series 2006-RS5 Trust
                           RAMP Series 2006-RZ1 Trust
                           RAMP Series 2006-RZ2 Trust
                           RAMP Series 2006-RZ3 Trust
                           RAMP Series 2006-RZ4 Trust
                          RFMSII Series 2006-HSA1 Trust
                      The Home Equity Loan Trust 2006-HSA2
                      The Home Equity Loan Trust 2006-HSA3
                      The Home Equity Loan Trust 2006-HSA4
                      The Home Equity Loan Trust 2006-HSA5
                          The Home Loan Trust 2006-HI1
                          The Home Loan Trust 2006-HI2
                          The Home Loan Trust 2006-HI3
                          The Home Loan Trust 2006-HI4
                          USAA Auto Owner Trust 2006-1
                          USAA Auto Owner Trust 2006-2
--------------------------------------------------------------------------------

<page>


                                                                         EX-33.3

                                                                     Appendix I

                      MANAGEMENT'S ASSERTION OF COMPLIANCE

Management  of the Trust &  Securities  Services  department  of  Deutsche  Bank
National  Trust Company and Deutsche Bank Trust Company  Americas  (collectively
the  "Company")  is  responsible  for  assessing  compliance  with the servicing
criteria  set  forth  in  Item  1122(d)  of  Regulation  AB  promulgated  by the
Securities and Exchange Commission. Management has determined that the servicing
criteria are  applicable in regard to the  servicing  platform for the period as
follows:

Platform:  Publicly-issued (i.e., transaction-level reporting required under the
Securities  Exchange  Act  of  1934,  as  amended)  residential  mortgage-backed
securities and other asset-backed  securities issued on or after January 1, 2006
for which the Company  provides  trustee,  securities  administration  or paying
agent services,  excluding any publicly issued transactions  sponsored or issued
by any government sponsored entity (the "Platform").

Applicable  Servicing  Criteria:  All servicing criteria set forth Item 1122(d),
except   for   the   following   criteria:   1122(d)(2)(iii),    1122(d)(4)(iv),
1122(d)(4)(v), 1122(d)(vi), 1122(d)(4)(vii),  1122(d)(4)(viii),  1122(d)(4)(ix),
1122(d)(4)(x),    1122(d)(4)(xi),    1122(d)(4)(xii),    1122(d)(4)(xiii)    and
1122(d)(4)(xiv),  which  management  has  determined  are not  applicable to the
activities  the Company  performs with respect to the Platform (the  "Applicable
Servicing Criteria").

Period: Twelve months ended December 31, 2006 (the "Period").

Management's  interpretation  of Applicable  Servicing  Criteria:  The Company's
management has determined that servicing criteria  1122(d)(1)(iii) is applicable
only with respect to its continuing obligation to act as, or locate a, successor
servicer under the circumstances referred to in certain governing documents.  It
is management's  interpretation  that Deutsche Bank Trust Company America has no
other active back-up servicing responsibilities in regards to 1122(d)(1)(iii) as
of and for the Period.

Third  parties  classified  as  vendors:  With  respect  to  servicing  criteria
1122(d)(2)(i), 1122(d)(4)(i), and 1122(d)(4)(ii), management has engaged various
vendors to perform the  activities  required by these  servicing  criteria.  The
Company's  management  has  determined  that these vendors are not  considered a
"servicer"  as  defined  in Item  1101(j) of  Regulation  AB, and the  Company's
management has elected to take responsibility for assessing  compliance with the
servicing  criteria  applicable  to each vendor as permitted  by  Interpretation
17.06 of the SEC Division of Corporation  Finance  Manual of Publicly  Available
Telephone   Interpretations    ("Interpretation   17.06").   As   permitted   by
Interpretation  17.06,   management  has  asserted  that  it  has  policies  and
procedures in place to provide reasonable assurance that the vendor's activities
comply in all material respects with the servicing  criteria  applicable to each
vendor.  The Company's  management is solely responsible for determining that it
meets the SEC requirements to apply Interpretation 17.06 for vendors and related
criteria.

With respect to the Platform,  the Company's  management  provides the following
assertion of compliance with respect to the Applicable Servicing Criteria:

1.   The  Company's  management  is  responsible  for  assessing  the  Company's
     compliance with the Applicable Servicing Criteria as of and for the Period.

2.   The  Company's  management  has  assessed  compliance  with the  Applicable
     Servicing  Criteria,  including  servicing criteria for which compliance is
     determined based on Interpretation  17.06 as described above, as of and for
     the Period. In performing this assessment, management used the criteria set
     forth by the  Securities  and Exchange  Commission in paragraph (d) of Item
     1122 of Regulation AB.

3.   Based  on such  assessment,  as of and  for the  Period,  the  Company  has
     complied, in all material respects, with the Applicable Servicing Criteria.

KPMG LLP, a registered public accounting firm, has issued an attestation  report
with respect to the  management's  assertion of compliance  with the  Applicable
Servicing Criteria as of and for the Period.

                        DEUTSCHE BANK NATIONAL TRUST COMPANY

                        By: /s/ Gary R. Vaughan
                        ------------------------------------
                                Gary R. Vaughan
                                Its: Managing Director

                        By: /s/ David Co
                        ------------------------------------
                                David Co
                                Its: Director

                        By: /s/ Jose Sicilia
                        ------------------------------------
                                Jose Sicilia
                                Its: Managing Director

                        By: /s/ Kevin Fischer
                        ------------------------------------
                                Kevin Fischer
                                Its: Vice President

                        By: /s/ Robert Frier
                        ------------------------------------
                                Robert Frier
                                Its: Director


                        DEUTSCHE BANK TRUST COMPANY AMERICAS

                        By: /s/ Kevin C. Weeks
                        ------------------------------------
                                Kevin C. Weeks
                                Its: Managing Director

                        By: /s/ Jonna Kaufman
                        ------------------------------------
                                Jonna Kaufman
                                Its: Director


<page>

                                                                         EX-33.4

                                 JPMorganChase

                Management's Report on Assessment of Compliance
                       with Applicable Servicing Criteria

     JPMorgan Chase Bank,  National Association (the "Asserting Party") is
responsible for assessing compliance as of September 30, 2006 and for the period
from January 1, 2006 through September 30, 2006 (the "Reporting  Period"),  with
the servicing  criteria set forth in Title 17, Section  229.1122 (d) of the Code
of Federal  Regulations  (the  "CFR"),  to the extent  required  by the  related
transaction  agreements  excluding the criteria set forth in 17 CFR  229.1122(d)
(1)(i)-(iv),  (2)(i)-(vii),  (3)(i)-(iv), and (4)(iii)-(xv), which the Asserting
Party has  concluded  are not  applicable  to the  activities  it performs  with
respect to the asset-backed  securitization  transactions covered by this report
such  criteria,  after giving effect to the  exclusions  identified  above,  the
"Applicable Servicing Criteria"). This report covers the asset-backed securities
transactions  backed by residential  mortgages and home equity loans,  for which
transactions  the Asserting  Party acts as Custodian,  that were registered with
the Securities and Exchange  Commission  pursuant to the Securities Act of 1933,
as amended,  where the related  asset-backed  securities  were issued during the
Reporting Period (the "Platform"), as listed in Appendix A.

     The  Asserting  Party  has  (i)  used  the  criteria  set  forth  in 17 CFS
229.1122(d) to assess the compliance by the Asserting  Party with the Applicable
Servicing  Criteria  for the  Reporting  Period  and  (ii)  concluded  that  the
Asserting  Party has complied,  in all material  respects,  with the  Applicable
Servicing  Criteria as of September 30, 2006 and for the  Reporting  Period with
respect to the Platform, taken as a whole.

     PricewaterhouseCoopers  LLP, an independent  registered  public  accounting
firm,  has issued an attestation  report for the Platform,  on our assessment of
compliance with the Applicable  Servicing  Criteria as of September 30, 2006 and
for the Reporting Period as set forth in this report.

J.P. Morgan Trust Company, National Association, as Custodian

/s/ Kelly A. Mathieson, Managing Director
-----------------------------------------
Date:  March 1, 2007

<page>

                                   Appendix A

GSAA Home Equity Trust 2006-1
GSAA Home Equity Trust 2006-10
GSAA Home Equity Trust 2006-11
GSAA Home Equity Trust 2006-13
GSAA Home Equity Trust 2006-14
GSAA Home Equity Trust 2006-15
GSAA Home Equity Trust 2006-16
GSAA Home Equity Trust 2006-3
GSAA Home Equity Trust 2006-4
GSAA Home Equity Trust 2006-5
GSAA Home Equity Trust 2006-6
GSAA Home Equity Trust 2006-7
GSAA Home Equity Trust 2006-8
GSAA Home Equity Trust 2006-9
GSR Mortgage Loan Trust 2006-1F
GSR Mortgage Loan Trust 2006-2F
GSR Mortgage Loan Trust 2006-3F
GSR Mortgage Loan Trust 2006-4F
GSR Mortgage Loan Trust 2006-5F
GSR Mortgage Loan Trust 2006-8F
GSR Mortgage Loan Trust 2006-AR1
GSR Mortgage Loan Trust 2006-AR2
HomeBanc Mortgage Trust 2006-1
J.P. Morgan Mortgage Trust 2006-A1
J.P. Morgan Mortgage Trust 2006-A2
J.P. Morgan Mortgage Trust 2006-A3
J.P. Morgan Mortgage Trust 2006-A4
J.P. Morgan Mortgage Trust 2006-A5
J.P. Morgan Mortgage Trust 2006-A6
J.P. Morgan Mortgage Trust 2006-S1
J.P. Morgan Mortgage Trust 2006-S2
J.P. Morgan Mortgage Trust 2006-S3
J.P. Morgan Alternative Loan Trust 2006-A1
J.P. Morgan Alternative Loan Trust 2006-A2
J.P. Morgan Alternative Loan Trust 2006-A3
J.P. Morgan Alternative Loan Trust 2006-A4
J.P. Morgan Alternative Loan Trust 2006-A5
J.P. Morgan Alternative Loan Trust 2006-S1
J.P. Morgan Alternative Loan Trust 2006-S2
Newcastle Mortgage Securities Trust 2006-1
Popular ABS Mortgage Pass-Through Trust 2006-A
Popular ABS Mortgage Pass-Through Trust 2006-B
Popular ABS Mortgage Pass-Through Trust 2006-C
Popular ABS Mortgage Pass-Through Trust 2006-D
Soundview Home Loan Trust 2006-2
Soundview Home Loan Trust 2006-3

<page>
                                                                         EX-33.5

                             Management's Assertion

  Report on Compliance with Applicable Servicing Criteria Pursuant to Item 1122
           of Regulation AB under the Securities Exchange Act of 1934


U.S. Bank National  Association  ("U.S.  Bank") as a party  participating in the
servicing function for the following transactions:

           U.S. Bank Corporate Trust Asset Backed Securities Platform*

hereby  provides the following  report on its assessment of compliance  with the
servicing  criteria set forth in Item 1122 of Regulation AB applicable to it and
as described on Exhibit A hereto:

1.   U.S. Bank is responsible  for assessing its  compliance  with the servicing
     criteria applicable to it as noted on the accompanying Exhibit A;

2.   U.S.  Bank used the  criteria  set forth in  paragraph  (d) of Item 1122 of
     Regulation  AB to  assess  its  compliance  with the  applicable  servicing
     criteria;

3.   U.S.  Bank's  assessment of its compliance  with the  applicable  servicing
     criteria  is as of and for the  period  beginning  on  January  1, 2006 and
     ending  December 31,  2006,  the end of the fiscal year covered by the Form
     10-K report.  U.S. Bank's  participation in the servicing function complied
     in all material respects with the applicable servicing criteria.

4.   Ernst  &  Young,  a  registered  public  accounting  firm,  has  issued  an
     attestation  report  on U.S.  Bank's  assessment  of  compliance  with  the
     applicable servicing criteria as of and for the period beginning on January
     1, 2006 and ending December 31, 2006, the end of the fiscal year covered by
     the Form 10-K report.


                                        U.S. BANK NATIONAL ASSOCIATION
                                               /s/ Bryan R. Calder
                                               ------------------------
                                        Name:  Bryan R. Calder
                                        Title: Executive Vice President

Date: February 26, 2007


* The U.S. Bank Corporate  Trust ABS Platform (the  "Platform")  consists of the
activities  involved in the performance of servicing  functions for (i) publicly
issued  asset-backed  and  mortgage-backed  transactions the securities of which
were  offered  on or  after  January  1,  2006  and  (ii)  certain  asset-backed
transactions  offered  prior  to  January  1,  2006 for  which  the  Issuer  has
voluntarily elected to make Regulation AB compliant filings under the Securities
and Exchange Act of 1934, as amended. The Platform does not include transactions
comprised of the repackaging of corporate debt and/or other agency securities.

<TABLE>

     <c>     <c>

                     EXHIBIT A to Management's Assertion

Reg AB               Servicing Criteria
Reference

--------------------------------------------------------------------------------------------------------------------
General Servicing Considerations
--------------------------------------------------------------------------------------------------------------------
1122(d)(1)(i)        Policies and procedures  are  instituted to monitor any  performance or other   Not Applicable
                     triggers and events of default in accordance with the transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(1)(ii)       If any material servicing activities are outsourced to third parties,
                     policies and procedures are instituted to monitor the third party's
                     performance and compliance with such servicing activities.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(1)(iii)      Any requirements in the transaction agreements to maintain a back-up            Not Applicable
                     servicer for the Pool Assets are maintained.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(1)(iv)       A fidelity bond and errors and omissions policy is in effect on the party
                     participating in the servicing function throughout the reporting period in
                     the amount of coverage required by and otherwise in accordance with the
                     terms of the transaction agreements.
--------------------------------------------------------------------------------------------------------------------

Cash Collection and Administration
--------------------------------------------------------------------------------------------------------------------
1122(d)(2)(i)        Payments on pool assets are deposited into the appropriate custodial bank       Not Applicable
                     accounts and related bank clearing accounts no more than two business days
                     following receipt, or such other number of days specified in the transaction
                     agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(2)(ii)       Disbursements made via wire transfer on behalf of an obligor or to an           Not Applicable
                     investor are made only by authorized personnel.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(2)(iii)      Advances of funds or guarantees regarding collections, cash flows or            Not Applicable
                     distributions, and any interest or other fees charged for such advances, are
                     made, reviewed and approved as specified in the transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(2)(iv)       The related accounts for the transaction, such as cash reserve accounts or      Not Applicable
                     accounts established as a form of over collateralization, are separately
                     maintained (e.g., with respect to commingling of cash) as set forth in the
                     transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(2)(v)        Each custodial account is maintained at a federally insured depository          Not Applicable
                     institution as set forth in the transaction agreements. For purposes of this
                     criterion, "federally insured depository institution" with respect to a
                     foreign financial institution means a foreign financial institution that
                     meets the requirements of Rule 13k-1(b)(1) of the Securities Exchange Act.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(2)(vi)       Unissued checks are safeguarded so as to prevent unauthorized access.           Not Applicable
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(2)(vii)      Reconciliations are prepared on a monthly basis for all asset-backed            Not Applicable
                     securities related bank accounts, including custodial accounts and related
                     bank clearing accounts. These reconciliations are (A) mathematically
                     accurate; (B) prepared within 30 calendar days after the bank statement
                     cutoff date, or such other number of days specified in the transaction
                     agreements; (C) reviewed and approved by someone other than the person who
                     prepared the reconciliation; and (D) contain explanations for reconciling
                     items. These reconciling items are resolved within 90 calendar days of their
                     original identification, or such other number of days specified in the
                     transaction agreements.
--------------------------------------------------------------------------------------------------------------------

Investor Remittances and Reporting
--------------------------------------------------------------------------------------------------------------------
1122(d)(3)(i)        Reports to investors, including those to be filed with the Commission, are      Not Applicable
                     maintained in accordance with the transaction agreements and applicable
                     Commission requirements. Specifically, such reports (A) are prepared in
                     accordance with timeframes and other terms set forth in the transaction
                     agreements; (B) provide information calculated in accordance with the terms
                     specified in the transaction agreements; (C) are filed with the Commission
                     as required by its rules and regulations; and (D) agree with investors' or
                     the trustee's records as to the total unpaid principal balance and number of
                     Pool Assets serviced by the Servicer.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(3)(ii)       Amounts due to investors are allocated and remitted in accordance with          Not Applicable
                     timeframes, distribution priority and other terms set forth in the
                     transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(3)(iii)      Disbursements made to an investor are posted within two business days to the    Not Applicable
                     Servicer's investor records, or such other number of days specified in the
                     transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(3)(iv)       Amounts remitted to investors per the investor reports agree with cancelled     Not Applicable
                     checks, or other form of payment, or custodial bank statements.
--------------------------------------------------------------------------------------------------------------------

Pool Asset Administration
--------------------------------------------------------------------------------------------------------------------
1122(d)(4)(i)        Collateral or security on pool assets is maintained as required by the
                     transaction agreements or related pool asset documents.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(ii)       Pool assets  and related documents are safeguarded as required by the
                     transaction agreements
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(iii)      Any additions, removals or substitutions to the asset pool are made,
                     reviewed and approved in accordance with any conditions or requirements in
                     the transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(iv)       Payments on pool assets, including any payoffs, made in accordance with the     Not Applicable
                     related pool asset documents are posted to the Servicer's obligor records
                     maintained no more than two business days after receipt, or such other
                     number of days specified in the transaction agreements, and allocated to
                     principal, interest or other items (e.g., escrow) in accordance with the
                     related pool asset documents.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(v)        The Servicer's records regarding the pool assets agree with the Servicer's      Not Applicable
                     records with respect to an obligor's unpaid principal balance.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(vi)       Changes with respect to the terms or status of an obligor's pool assets         Not Applicable
                     (e.g., loan modifications or re-agings) are made, reviewed and approved by
                     authorized personnel in accordance with the transaction agreements and
                     related pool asset documents.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(vii)      Loss mitigation or recovery actions (e.g., forbearance plans, modifications     Not Applicable
                     and deeds in lieu of foreclosure, foreclosures and repossessions, as
                     applicable) are initiated, conducted and concluded in accordance with the
                     timeframes or other requirements established by the transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(viii)     Records documenting collection efforts are maintained during the period a       Not Applicable
                     pool asset is delinquent in accordance with the transaction agreements. Such
                     records are maintained on at least a monthly basis, or such other period
                     specified in the transaction agreements, and describe the entity's
                     activities in monitoring delinquent pool assets including, for example,
                     phone calls, letters and payment rescheduling plans in cases where
                     delinquency is deemed temporary (e.g., illness or unemployment).
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(ix)       Adjustments to interest rates or rates of return for pool assets with           Not Applicable
                     variable rates are computed based on the related pool asset documents.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(x)        Regarding any funds held in trust for an obligor (such as escrow accounts):     Not Applicable
                     (A) such funds are analyzed, in accordance with the obligor's pool asset
                     documents, on at least an annual basis, or such other period specified in
                     the transaction agreements; (B) interest on such funds is paid, or credited,
                     to obligors in accordance with applicable pool asset documents and state
                     laws; and (C) such funds are returned to the obligor within 30 calendar days
                     of full repayment of the related pool assets, or such other number of days
                     specified in the transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(xi)       Payments made on behalf of an obligor (such as tax or insurance payments)       Not Applicable
                     are made on or before the related penalty or expiration dates, as indicated
                     on the appropriate bills or notices for such payments, provided that such
                     support has been received by the servicer at least 30 calendar days prior to
                     these dates, or such other number of days specified in the transaction
                     agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(xii)      Any late payment penalties in connection with any payment to be made on         Not Applicable
                     behalf of an obligor are paid from the Servicer's funds and not charged to
                     the obligor, unless the late payment was due to the obligor's error or
                     omission.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(xiii)     Disbursements made on behalf of an obligor are posted within two business       Not Applicable
                     days to the obligor's records maintained by the servicer, or such other
                     number of days specified in the transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(xiv)      Delinquencies, charge-offs and uncollectible accounts are recognized and        Not Applicable
                     recorded in accordance with the transaction agreements.
------------------   -----------------------------------------------------------------------------   ---------------
1122(d)(4)(xv)       Any external enhancement or other support, identified in Item 1114(a)(1)        Not Applicable
                     through (3) or Item 1115 of Regulation AB, is maintained as set forth in the
                     transaction agreements.
--------------------------------------------------------------------------------------------------------------------
</TABLE>

<page>

                                                                         EX-33.6

                                                                      Appendix I

           ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

Corporate Trust Services division of Wells Fargo Bank, National Association (the
'Company") is responsible for assessing  compliance with the servicing  criteria
set forth in Item 1122(d) of Regulation AB  promulgated  by the  Securities  and
Exchange Commission.  The Company has determined that the servicing criteria are
applicable in regard to the servicing platform for the period as follows:

Platform:  Publicly-issued (i.e., transaction-level reporting required under the
Securities  Exchange  Act  of  1934,  as  amended)  residential  mortgage-backed
securities and commercial  mortgage-backed securities issued on or after January
1, 2006, for which the Company provides document custody services, excluding any
publicly  issued  transactions  issued by any government  sponsored  entity (the
"Platform").

Applicable  Servicing  Criteria:  The  servicing  criteria  set  forth  in  Item
1122(d)(4)(i) and 1122(d)(4)(ii),  in regard to the activities  performed by the
Company with respect to the Platform (the "Applicable Servicing Criteria").  The
Company  has  determined  that all other  servicing  criteria  set forth in Item
1122(d) are not applicable to the Platform.

Period:  Twelve months ended  December 31, 2006 (the "Period").

With respect to the Platform, the Company provides the following assessment of
compliance with respect to the Applicable Servicing Criteria:

1. The Company is responsible for assessing the Company's compliance with the
   Applicable Servicing Criteria as of and for the Period.

2. The Company has assessed compliance with the Applicable Servicing Criteria.
   In performing this assessment, the Company used the criteria set forth by the
   Securities and Exchange Commission in paragraph (d) of Item 1122 of
   Regulation AB.

3. Based on such assessment, as of and for the Period, the Company has complied,
   in all material respects with the Applicable Servicing Criteria.

KPMG LLP, a registered public accounting firm, has issued an attestation report
with respect to the Company's assessment of compliance as of and for the Period.


                                       WELLS FARGO BANK, NATIONAL ASSOCIATION

                                       By:  /s/ Shari L. Gillund
                                            ----------------------
                                            Shari L. Gillund
                                      Its:  Senior Vice President

                                       Dated:  March 1, 2007


<page>
                                                                         EX-33.7


                                    JPMorgan

              Management's Report on Assessment of Compliance with
                          Applicable Servicing Criteria

     JPMorgan  Chase  Bank,  National  Association  (the  "Asserting  Party") is
responsible for assessing  compliance as of December 31, 2006 and for the period
from January 1, 2006 through December 31, 2006 (the "Reporting Period") with the
servicing  criteria set forth in Title 17,  Section  229.1122 (d) of the Code of
Federal  Regulations  (the "CFR") as set forth in  Appendix A hereto,  which the
Asserting Party has concluded are applicable to it in connection with its Master
Servicing operations with respect to the transactions listed in Appendix B which
comprise the Master Servicing  platform as defined below, to the extent required
by the related transaction  agreements as to any transaction (such criteria, the
"Applicable  Servicing  Criteria").  For the  purpose  of this  assessment,  the
Asserting  Party has  defined  its Master  Servicing  platform  as all  publicly
offered asset-backed transactions backed by residential mortgages or home equity
loans issued on or after January 1, 2006 where the Asserting Party is the master
servicer (the "Platform").

     The  Asserting  Party  (i)  has  used  the  criteria  set  forth  in 17 CFR
229.1122(d) to assess the compliance by the Asserting  Party with the Applicable
Servicing  Criteria for the  Reporting  Period and (ii) has  concluded  that the
Asserting  Party has complied,  in all material  respects,  with the  Applicable
Servicing  Criteria as of December  31, 2006 and for the  Reporting  Period with
respect to the Platform, taken as a whole.

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


JPMorgan Chase Bank, National Association, as Master Servicer

/s/ Kathleen McDonnell
-------------------------
By: Kathleen McDonnell, Vice President

Date: March 14, 2007



                   Appendix A - Applicable Servicing Criteria
              Management's Report on Assessment of Compliance with
                          Applicable Servicing Criteria
                    JPMorgan Chase Bank, National Association
                            Master Servicing Platform

<TABLE>

           <c>              <c>
----------------------------------------------------------------------------------  ------------------
                                                                                    Servicing Criteria
                                                                                    Applicable to
Reference         Criteria                                                          Asserting Party?
----------------------------------------------------------------------------------  ------------------
229.1122(d)(1)(i)       Policies and procedures are instituted to monitor any                Yes
                        performance or other triggers and events of default in
                        accordance with the transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(1)(ii)      If any material servicing activities are outsourced to                No
                        third parties, policies and procedures are instituted to
                        monitor the third party's performance and compliance with
                        such servicing activities.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(1)(iii)     Any requirements in the transaction agreements to maintain            No
                        a back-up servicer for the mortgage loans are maintained.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(1)(iv)      A fidelity bond and errors and omissions policy is in                Yes
                        effect on the party participating in the servicing
                        function throughout the reporting period in the amount of
                        coverage required by and otherwise in accordance with the
                        terms of the transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(2)(i)       Payments on pool assets are deposited into the                       Yes
                        appropriate custodial bank accounts and related bank
                        clearing accounts no more than two business days of
                        receipt, or such other number of days specified in the
                        transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(2)(ii)      Disbursements made via wire transfer on behalf of an                 Yes
                        obligor or to an investor are made only by authorized
                        personnel.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(2)(iii)     Advances of funds or guarantees regarding collections,               Yes
                        cash flows or distributions, and any interest or other
                        fees charged for such advances, are made, reviewed and
                        approved as specified in the transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(2)(iv)      The related accounts for the transaction, such as cash               Yes
                        reserve accounts or accounts established as a form of
                        over collateralization, are separately maintained (e.g.,
                        with respect to commingling of cash) as set forth in the
                        transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(2)(v)       Each custodial account is maintained at a federally                  Yes
                        insured depository institution as set forth in the
                        transaction agreements. For purposes of this criterion,
                        "federally insured depository institution" with respect to
                        a foreign financial institution means a foreign financial
                        institution that meets the requirements of Rule
                        13k-1(b)(1) of the Securities Exchange Act.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(2)(vi)      Unissued checks are safeguarded so as to prevent                      No
                        unauthorized access.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(2)(vii)     Reconciliations are prepared on a monthly basis for all              Yes
                        asset-backed securities related bank accounts, including
                        custodial accounts and related bank clearing accounts.
                        These reconciliations are (A) mathematically accurate; (B)
                        prepared within 30 calendar days after the bank statement
                        cutoff date, or such other number of days specified in the
                        transaction agreements; (C) reviewed and approved by
                        someone other than the person who prepared the
                        reconciliation; and (D) contain explanations for
                        reconciling items. These reconciling items are resolved
                        within 90 calendar days of their original identification,
                        or such other number of days specified in the transaction
                        agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(3)(i)       Reports to investors, including those to be filed with the           Yes
                        Commission, are maintained in accordance with the
                        transaction agreements and applicable Commission
                        requirements. Specifically, such reports (A) are prepared
                        in accordance with timeframes and other terms set forth in
                        the transaction agreements; (B) provide information
                        calculated in accordance with the terms specified in the
                        transaction agreements; (C) are filed with the Commission
                        as required by its rules and regulations; and (D) agree
                        with investors' or the trustee's records as to the total
                        unpaid principal balance and number of mortgage loans
                        serviced by the Servicer.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(3)(ii)      Amounts due to investors are allocated and remitted in               Yes
                        accordance with timeframes, distribution priority and
                        other terms set forth in the transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(3)(iii)     Disbursements made to an investor are posted within two              Yes
                        business days to the Servicer's investor records, or such
                        other number of days specified in the transaction
                        agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(3)(iv)      Amounts remitted to investors per the investor reports               Yes
                        agree with cancelled checks, or other form of payment, or
                        custodial bank statements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(i)       Collateral or security on mortgage loans is maintained as             No
                        required by the transaction agreements or related mortgage
                        loan documents.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(ii)      Mortgage loan and related documents are safeguarded as                No
                        required by the transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(iii)     Any additions, removals or substitutions to the asset pool            No
                        are made, reviewed and approved in accordance with any
                        conditions or requirements in the transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(iv)      Payments on mortgage loans, including any payoffs, made in            No
                        accordance with the related mortgage loan documents are
                        posted to the Servicer's obligor records maintained no
                        more than two business days after receipt, or such other
                        number of days specified in the transaction agreements,
                        and allocated to principal, interest or other items (e.g.,
                        escrow) in accordance with the related mortgage loan
                        documents.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(v)       The Servicer's records regarding the mortgage loans agree             No
                        with the Servicer's records with respect to an obligor's
                        unpaid principal balance.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(vi)      Changes with respect to the terms or status of an                     No
                        obligor's mortgage loans (e.g., loan modifications or
                        re-agings) are made, reviewed and approved by authorized
                        personnel in accordance with the transaction agreements
                        and related pool asset documents.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(vii)     Loss mitigation or recovery actions (e.g., forbearance               Yes
                        plans, modifications and deeds in lieu of foreclosure,
                        foreclosures and repossessions, as applicable) are
                        initiated, conducted and concluded in accordance with the
                        timeframes or other requirements established by the
                        transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(viii)    Records documenting collection efforts are maintained                 No
                        during the period a mortgage loan is delinquent in
                        accordance with the transaction agreements. Such records
                        are maintained on at least a monthly basis, or such other
                        period specified in the transaction agreements, and
                        describe the entity's activities in monitoring delinquent
                        mortgage loans including, for example, phone calls,
                        letters and payment rescheduling plans in cases where
                        delinquency is deemed temporary (e.g., illness or
                        unemployment).
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(ix)      Adjustments to interest rates or rates of return for                  No
                        mortgage loans with variable rates are computed based on
                        the related mortgage loan documents.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(x)       Regarding any funds held in trust for an obligor (such as             No
                        escrow accounts): (A) such funds are analyzed, in
                        accordance with the obligor's mortgage loan documents, on
                        at least an annual basis, or such other period specified
                        in the transaction agreements; (B) interest on such funds
                        is paid, or credited, to obligors in accordance with
                        applicable mortgage loan documents and state laws; and (C)
                        such funds are returned to the obligor within 30 calendar
                        days of full repayment of the related mortgage loans, or
                        such other number of days specified in the transaction
                        agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(xi)      Payments made on behalf of an obligor (such as tax or                 No
                        insurance payments) are made on or before the related
                        penalty or expiration dates, as indicated on the
                        appropriate bills or notices for such payments, provided
                        that such support has been received by the servicer at
                        least 30 calendar days prior to these dates, or such other
                        number of days specified in the transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(xii)     Any late payment penalties in connection with any payment             No
                        to be made on behalf of an obligor are paid from the
                        servicer's funds and not charged to the obligor, unless
                        the late payment was due to the obligor's error or
                        omission.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(xiii)    Disbursements made on behalf of an obligor are posted                 No
                        within two business days to the obligor's records
                        maintained by the servicer, or such other number of days
                        specified in the transaction agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(xiv)     Delinquencies, charge-offs and uncollectible accounts are            Yes
                        recognized and recorded in accordance with the transaction
                        agreements.
----------------------------------------------------------------------------------  ------------------
229.1122(d)(4)(xv)      Any external enhancement or other support, identified in              No
                        Item 1114(a)(1) through (3) or Item 1115 of Regulation AB,
                        is maintained as set forth in the transaction agreements.
----------------------------------------------------------------------------------  ------------------

                        Appendix B - List of Transactions
              Management's Report on Assessment of Compliance with
                          Applicable Servicing Criteria
                   JPMorgan Chase Bank, National Association
                           Master Servicing Platform
                                ----------------
                    IXIS Real Estate Capital Trust 2006-HE1
                         GSAA Home Equity Trust 2006-1
                         GSAA Home Equity Trust 2006-3
                         GSAA Home Equity Trust 2006-5
                         GSAA Home Equity Trust 2006-6
                         GSAA Home Equity Trust 2006-9
                         GSAA Home Equity Trust 2006-12
                        GSR Mortgage Loan Trust 2006-4F
                    IXIS Real Estate Capital Trust 2006-HE2
                                ----------------
</TABLE>

<page>

                                                                         EX-33.8

American Home Mortgage Servicing, Inc.'s
Report on Assessment of Compliance with Servicing Criteria

The undersigned has caused an assessment to be made of the servicer's compliance
with the servicing criteria set forth in Regulation AB.

American Home Mortgage  Servicing,  Inc. (the "Asserting  Party") is responsible
for assessing compliance as of December 31, 2006 and for the period from January
1,  2006 to  December  31,  2006 (the  "Reporting  Period")  with the  servicing
criteria  set  forth in Title 17,  Section  229.1122(d)  of the Code of  Federal
Regulations    (the   "CFR"),    except   for   those   portions   of   criteria
229.1122(d)(3)(ii)-  pertaining  to amounts due to investors  are  allocated and
remitted in accordance with  distribution  priority and other terms as set forth
in the transaction  agreements,  which the Asserting Party has concluded are not
applicable  to  the  servicing  activities  it  performs  with  respect  to  the
asset-backed  securities  transactions  covered by this report (the  "Applicable
Servicing Criteria"). The Asserting Party has engaged vendors to perform certain
portions of criteria  1122(d)(4)(iv) and 1122(d)(4)(xi) for which it has elected
to take  responsibility.  The Platform  includes all residential  mortgage loans
serviced by the asserting party (the "Platform").

The Asserting  Party has assessed its compliance  with the Applicable  Servicing
Criteria as of December 31, 2006 and for the Reporting  Period and has concluded
that the  Asserting  Party has  complied,  in all  material  respects,  with the
Applicable Servicing Criteria with respect to the Platform taken as a whole.

Deloitte & Touche LLP, an independent  registered  public  accounting  firm, has
issued an attestation report on the undersigned's  assessment of compliance with
the Applicable Servicing Criteria as of December 31, 2006, and for the Reporting
Period as set forth in this assertion.



Date:  March 1, 2007        American Home Mortgage Servicing, Inc.

                            By /s/ Michael Strauss
                            ----------------------
                            Michael Strauss
                            Chief Executive Officer

                            By /s/ Steve Hozie
                            ----------------------
                            Steve Hozie
                            Chief Financial Officer

                            By /s/ David Friedman
                            ----------------------
                            David Friedman
                            Executive Vice President


<page>
                                                                         EX-33.9


Avelo Mortgage, LLC
600 E. Las Colinas Blvd. Suite 620
Irving, TX 75039
P: 972.910.7000
F: 972.910.7099

       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. ("GSMSG") 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), 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").  The transactions in which the Servicer was a party are covered
     by  this  report  included  those  asset-backed   securities   transactions
     conducted  by the  GSMSG  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  engaged  certain  vendors  (the  "Vendors")  to perform
     specific,  limited or scripted  activities for the reporting period and the
     Servicer  elects  to take  responsibility  for  assessing  compliance  with
     certain servicing criteria applicable to such Vendors.

3.   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.

4.   The Servicer has not identified  and is not aware of any material  instance
     of non-compliance by the Vendors with the applicable servicing criteria for
     the Reporting Period;

5.   The Servicer has not identified any material deficiency in its policies and
     procedures  to monitor the  compliance  by the Vendors with the  applicable
     servicing criteria for the Reporting Period;

6.   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.

March 28, 2007

                                                      Avelo Mortgage, LLC

                                               By:    /s/ James Weston Moffett
                                                      -------------------------
                                               Name:  James Weston Moffett
                                               Title: President & CEO

<TABLE>

    <c>    <c>

                                   Appendix A
                             Avelo Mortgage, L.L.C.
                             as of December 31, 2006

-----------------------------------------------------------------------------------------------------------------------------------
                                                                  Closing        Master
Deal Name                                     Short Name          Date           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      5/25/2006      Wells         LaSalle Bank National Association
GSAMP 2006-SEA 1                              GSAMP 2006-SEA1     6/18/2006      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      6/28/2006      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>
<PAGE>

                                                                         EX-34.1


ERNEST & YOUNG          Ernest & Young LLP              Phone: (212) 772-3000
                        5 Times Square                  www.ey.com
                        New York, New York 19936-6530


             Report of Independent Registered Public Accounting Firm


Board of Directors
The Bank of New York

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report  on  Assertion  of  Compliance  with  Applicable  Servicing
Criteria that The Bank of New York and The Bank of New York Trust Company, N.A.,
(collectively, the "Company"), complied with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange  Commission's  Regulation AB for the
publicly issued (i.e.  transaction-level  reporting initially required under the
Securities  and Exchange Act of 1934,  as amended)  residential  mortgage-backed
securities and other mortgage-related asset-backed securities issued on or after
January 1, 2006 (and like-kind transactions issued prior to January 1, 2006) for
which the Company provides trustee, securities administration,  paying agent, or
custodial  services (the  "Platform")  as of and for the year ended December 31,
2006 except for criteria 1122(d)(1)(ii)-(iv),  and 1122(d)(4)(iv)-(xiii),  which
the Company has determined  are not  applicable to the  activities  performed by
them with respect to the servicing Platform covered by this report. The Platform
includes  like-kind   transactions  for  which  the  Company  provided  trustee,
securities administration, paying agent or custodial services as a result of the
Company's  acquisition as of October 1, 2006 of portions of JPMorgan Chase Bank,
N.A.'s corporate trust business,  including  structured finance agency and trust
transactions.  Management is responsible for the Company's compliance with those
servicing criteria.  Our responsibility is to express an opinion on management's
assertion about the Company's  compliance  with the servicing  criteria based on
our examination.

Our  examination  was  conducted  in  accordance  with   attestation   standards
established  by the  American  Institute  of Certified  Public  Accountants,  as
adopted by 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 less than all of the individual  transactions and securities
that comprise the platform, testing of less than all of the servicing activities
related to the Platform,  and  determining  whether the Company  processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria and as permitted by the  Interpretation  17.06 of the SEC
Division  of  Corporation   Finance  Manual  of  Publicly  Available   Telephone
Interpretations  ("Interpretation  17.06").  Furthermore,  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  determine  whether  errors may have  occurred  either  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
for the selected  transactions  or any other  transactions.  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.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  servicing  criteria,  including  servicing  criteria  for  which
compliance is determined  based on  Interpretation 17.06  as described above, as
applicable,  as of and for the year ended December 31, 2006 for the Platform, is
fairly stated, in all material respects.


/s/ Ernst & Young LLP
---------------------
March 1, 2007
<page>
                                                                         EX-34.2


                                                   PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers Center
                                                   300 Madison Avenue
                                                   New York NY  10017
                                                   Telephone (646)471-3000
                                                   Facsimile (813)286-6000

             Report of Independent Registered Public Accounting Firm

To the Board of Directors of JPMorgan Chase Bank, National Association

We have examined  JPMorgan Chase Bank,  National  Association's  (the "Company")
compliance  with  the  servicing  criteria  set  forth  in Item  1122(d)  of the
Securities and Exchange Commission's  Regulation AB as of September 30, 2006 and
for the  period  from  January 1, 2006 to  September  30,  2006 (the  "Reporting
Period") for the  asset-backed  securities  transactions  backed by  residential
mortgages, home equity loans, auto loans, credit card receivables,  dealer floor
plans, retail installment contracts and manufactured housing contracts that were
registered  with  the  Securities  and  Exchange   Commission  pursuant  to  the
Securities Act of 1933, as amended,  where the related  asset-backed  securities
were outstanding  during the Reporting Period (the "Platform")  described in the
accompanying  Management's  Report on Assessment of Compliance  with  Applicable
Servicing  Criteria,  excluding criteria  1122(d)(1)(ii)-(iv),  1122(d)(2)(iii),
1122(d)(2)(vi),  1122(d)(4)(i)-(ii), and 1122(d)(4)(iv)-(xiv), 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 Items  1122(d)(3)(i)  and  1122(d)(3)(ii)  of
Regulation AB  applicable to the Company  during the period from January 1, 2006
to September 30, 2006.  Certain monthly  investor  reports  omitted  information
required  by  the  transaction   agreements   and/or  contained  errors  in  the
information  presented  and certain  monthly  investor  distributions  contained
errors as to the amounts due to certain investors.

In our opinion, except for the material noncompliance described in the preceding
paragraph,   JPMorgan  Chase  Bank,  National   Association  complied  with  the
aforementioned  applicable  servicing  criteria  as of and for the period  ended
September 30, 2006 for the Platform, in all material respects.


/s/ PricewaterhouseCoopers LLP
-------------------------------
New York, New York
March 14, 2007

                                                   PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers Center
                                                   300 Madison Avenue
                                                   New York NY  10017
                                                   Telephone (646)471-3000
                                                   Facsimile (813)286-6000

             Report of Independent Registered Public Accounting Firm

To the Board of Directors of JPMorgan Chase Bank, National Association

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report on  Assessment  of  Compliance  with  Applicable  Servicing
Criteria,  that  JPMorgan  Chase  Bank,  National  Association  (the  "Company")
complied with the servicing criteria set forth in Item 1122(d) of the Securities
and  Exchange  Commission's  Regulation  AB as of December  31, 2006 and for the
period from  October 1, 2006 to December 31, 2006 (the  "Reporting  Period") for
the asset-backed securities  transactions backed by residential mortgages,  home
equity loans, auto loans,  credit cards,  dealer floor plans, retail installment
contracts and  manufactured  housing  contacts,  that were  registered  with the
Securities  and Exchange  Commission  pursuant to the Securities Act of 1933, as
amended,  where the related asset-backed  securities were outstanding during the
Reporting  Period  (the  "Platform"),   excluding  criteria  1122(d)(1)(i)-(iv),
1122(d)(2)(i)-(vi), 1122(d)(3)(i)-(iv) and 1122(d)(4)(i)-(xv), which the Company
has determined are not  applicable to the servicing  activities  performed by it
with  respect  to  the  Platform.  Appendix  A  to  the  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 management's assertion 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.

In our opinion,  management's  assertion that the JPMorgan Chase Bank,  National
Association complied with the aforementioned applicable servicing criteria as of
and for the period ended December 31, 2006 for the Platform is fairly stated, in
all material respects.

/s/ PricewaterhouseCoopers LLP
-------------------------------
New York, New York
March 12, 2007


<page>

                                                                         EX-34.3


KPMG LLP
303 East Wacker Drive
Chicago, IL  60601-5212


        Report of Independent Registered Public Accounting Firm

Board of Directors
The Trust & Securities Services department of Deutsche Bank National Trust
        Company and Deutsche Bank Company Americas:

We have examined management's  assertion,  included in the accompanying Appendix
I, that the Trust & Securities  Services  department  of Deutsche  Bank National
Trust  Company  and  Deutsche  Bank Trust  Company  Americas  (collectively  the
"Company") complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange  Commission's  Regulation AB for publicly-issued  (i.e.,
transaction-level  reporting required under the Securities Exchange Act of 1934,
as  amended)  residential  mortgage-backed  securities  and  other  asset-backed
securities  issued on or after January 1, 2006,  for which the Company  provides
trustee,  securities  administration  or paying agent  services,  excluding  any
publicly issued  transactions,  sponsored or issued by any government  sponsored
entity  (the  Platform),  except  for the  servicing  criteria  1122(d)(2)(iii),
1122(d)(4)(iv),       1122(d)(4)(v),      1122(d)(4)(vi),       1122(d)(4)(vii),
1122(d)(4)(viii),       1122(d)(4)(ix),      1122(d)(4)(x),      1122(d)(4)(xi),
1122(d)(4)(xii),  1122(d)(4)(xiii)  and  1122(d)(4)(xiv),  which the Company has
determined  are not applicable to the activities it performs with respect to the
Platform, as of and for the twelve months ended December 31, 2006. Management is
responsible  for the Company's  compliance with those  servicing  criteria.  Our
responsibility  is to express an opinion  on  management's  assertion  about the
Company's compliance based on our examination.

Our  examination  was conducted in  accordance  with the 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
servicing  criteria  specified above and performing such other  procedures as we
considered  necessary in the circumstances.  Our examination included testing of
less than all of the individual  asset-backed  transactions  and securities that
comprise  the  Platform,  testing of less than all of the  servicing  activities
related to the Platform,  and  determining  whether the Company  processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, 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 determine  whether
errors may have  occurred  either 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 for the selected  transactions  or any
other transactions.  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.

As described in management's  assertion included in the accompanying Appendix I,
for servicing  criteria  1122(d)(2)(i),  1122(d)(4)(i) and  1122(d)(4)(ii),  the
Company has engaged various vendors to perform the activities  required by these
servicing  criteria.  The  Company  has  determined  that these  vendors are not
considered a "servicer"  as defined in Item  1101(j) of  Regulation  AB, and the
Company has elected to take  responsibility  for assessing  compliance  with the
servicing  criteria  applicable  to each vendor as permitted  by  Interpretation
17.06 of the SEC Division of Corporation  Finance  Manual of Publicly  Available
Telephone   Interpretations    ("Interpretation   17.06").   As   permitted   by
Interpretation  17.06,  the  Company  has  asserted  that  it has  policies  and
procedures in place designed to provide  reasonable  assurance that the vendors'
activities  comply  in  all  material  respects  with  the  servicing   criteria
applicable to each vendor.  The Company is solely  responsible  for  determining
that it meets the SEC requirements to apply Interpretation 17.06 for the vendors
and  related  criteria  as  described  in its  assertion,  and we  performed  no
procedures  with respect to the Company's  eligibility  to apply  Interpretation
17.06.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  servicing criteria,  including servicing criteria 1122(d)(2)(i),
1122(d)(4)(i)  and  1122(d)(4)(ii)  for which  compliance is determined based on
Interpretation  17.06 as described  above, as of and for the twelve months ended
December 31, 2006 is fairly stated, in all material respects.


/s/ KPMG LLP
-----------------
Chicago, Illinois
February 28, 2007




<page>
                                                                         EX-34.4


                                                PricewaterhouseCoopers LLP
                                                PricewaterhouseCoopers Center
                                                300 Madison Avenue
                                                New York, NY  10017
                                                Telephone (646)471 3000
                                                Facsimile (813)286 6000

             Report of Independent Registered Public Accounting Firm

To the Board of Directors of JPMorgan Chase Bank, National Association:

We have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with Applicable Servicing
Criteria, that JPMorgan Chase Bank, National Association (the "Company")
complied with the servicing criteria set forth in Item 1122(d)of the Securities
and Exchange Commission's Regulation AB for asset-backed securities transactions
backed by residential mortgages and home equity loans, for which the Company
acts as Custodian (the "Platform"), as of September 30, 2006 and for the period
from January 1, 2006 to September 30, 2006 excluding criteria
1122(d)(1)(i)-(iv), (2)(i)-(iv), (3)(i)-(iv), and (4)(iii)-(xv), which the
Company has determined are not applicable to the activities performed by it with
respect to the Platform. Appendix A to the 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 management's assertion 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.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  applicable  servicing  criteria  as of and  for the  year  ended
September 30, 2006 for the Platform is fairly stated, in all material respects.

/s/ PricewaterhouseCoopers LLP
-------------------------------
March 1, 2007

<page>

                                                                         EX-34.5


Ernst & Young LLP
220 South Sixth Street, Ste. 1400
Minneapolis, MN 55402-4509

Phone: (612) 343-1000
www.ey.com


             Report of Independent Registered Public Accounting Firm

We have examined management's assertion,  included in the accompanying Report on
Assessment of Compliance  with SEC Regulation AB Servicing  Criteria,  that U.S.
Bank National Association (the Company) complied with the servicing criteria set
forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB
for the Corporate  Trust Asset Backed  Securities  platform (the Platform) as of
and for the year ended  December  31, 2006,  except for criteria  1122(d)(1)(i),
1122 (d)(1)(iii),  1122(d)(2)(i) through 1122(d)(2)(vii),  1122(d)(3)(i) through
1122(d)(3)(iv), and 1122(d)(4)(iv) through 1122(d)(4)(xv), which the Company has
determined are not  applicable to the activities  performed by them with respect
to the servicing platform covered by this report.  Management is responsible for
the Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on management's assertion about the Company's compliance with
the servicing criteria based on our examination.

Our examination was concluded 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 less than
all of the individual asset backed transactions and securities that comprise the
Platform,  testing of less than all of the servicing  activities  related to the
Platform,   and  determining   whether  the  Company  processed  those  selected
transactions  and performed  those  selected  activities in compliance  with the
servicing  criteria.  Furthermore,  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 determine  whether
errors may have  occurred  either 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 for the selected  transactions  or any
other transactions.  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.

In our  opinion,  management's  assertion  that the  Company  complied  with the
afore-mentioned  servicing  criteria as of and for the year ended  December  31,
2006, for the Corporate Trust Asset Backed Securities platform is fairly stated,
in all material respects.

/s/ Ernst & Young LLP
----------------------
February 26, 2007

<page>

                                                                         EX-34.6

            Report of Independent Registered Public Accounting Firm

The Board of Directors
The Corporate Trust Services division of Wells Fargo Bank National Association:

We have examined management's  assertion,  included in the accompanying Appendix
I, that the Document Custody section of the Corporate Trust Services division of
Wells Fargo Bank National  Association  complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's  Regulation AB
for  publicly-issued  (i.e.,  transaction-level  reporting  required  under  the
Securities  Exchange  Act  of  1934,  as  amended)  residential  mortgage-backed
securities and commercial  mortgage-backed securities issued on or after January
1, 2006 for which the Company provides document custody services,  excluding any
publicly  issued  transactions  issued by any government  sponsored  entity (the
Platform) as of and for the twelve  months ended  December 31, 2006.  Management
has determined that servicing  criteria  1122(d)(4)(i)  and  1122(d)(4)(ii)  are
applicable to the activities it performs with respect to the Platform,  and that
all other servicing criteria set forth in Item 1122(d) are not applicable to the
document custody services  provided by the Company with respect to the Platform.
Management is  responsible  for the Company's  compliance  with those  servicing
criteria.  Our responsibility is to express an opinion on management's assertion
about the Company's compliance based on our examination.

Our  examination  was conducted in  accordance  with the standards of the Public
Company  Accounting  Oversight  Board  (placecountry-regionUnited  States)  and,
accordingly,  included examining,  on a test basis, evidence about the Company's
compliance with the servicing criteria specified above and performing such other
procedures  as we considered  necessary in the  circumstances.  Our  examination
included  testing of less than all of the individual  asset-backed  transactions
and  securities  that  comprise  the  Platform,  testing of less than all of the
servicing  activities  related to the  Platform,  and  determining  whether  the
Company  processed  those  selected  transactions  and performed  those selected
activities  in  compliance  with  the  servicing  criteria.   Furthermore,   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  determine  whether  errors may have  occurred
either 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 for the selected transactions or any other transactions.  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.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  servicing  criteria as of and for the period ended  December 31,
2006 is fairly stated, in all material respects.


/s/ KPMG LP
------------

Chicago,  Illinois
March 1, 2007


<page>
                                                                         EX-34.7


                                                      PricewaterhouseCoopers LLP
                                                              300 Madison Avenue
                                                               New York NY 10017
                                                        Telephone (646) 471-3000
                                                                     www.pwc.com

             Report of Independent Registered Public Accounting Firm


To the Stockholder of JPMorgan Chase Bank, National Association:


We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report on  Assessment  of  Compliance  with  Applicable  Servicing
Criteria  (the  "Compliance  Statement"),  that  JPMorgan  Chase Bank,  National
Association  (the "Company")  complied with the servicing  criteria set forth in
Item 1122(d) of the  Securities and Exchange  Commission's  Regulation AB, as of
and for the year ended  December  31,  2006 (the  "Reporting  Period"),  for all
publicly  offered  residential  mortgage and home equity  mortgage  asset-backed
securities  issued on or after  January 1, 2006  through  December 31, 2006 (the
"Platform"),  excluding  criteria  set  forth in  Appendix  A to the  Compliance
Statement, which the Company has determined are not applicable to the activities
performed  by it  with  respect  to the  Platform.  Appendix  B 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 management's assertion 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.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  applicable  servicing  criteria  as of and  for the  year  ended
December 31, 2006 for all publicly offered residential  mortgage and home equity
mortgage  asset-backed  securities  issued on or after January 1, 2006 is fairly
stated, in all material respects.


/s/ PricewaterhouseCoopers LLP
------------------------------
March 14, 2007

<page>

                                                                         EX-34.8

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Shareholders
American Home Mortgage Servicing, Inc.

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report on Assessment of Compliance with Servicing  Criteria,  that
American  Home  Mortgage  Servicing,  Inc.  (the  "Company")  complied  with the
servicing  criteria  set forth in Item 1122 (d) of the  Securities  and Exchange
Commission's  Regulation AB for all Residential  Mortgage Loans (the "Platform")
as of and for the year  ended  December  31,  2006,  excluding  the  portion  of
criteria 1122  (d)(3)(ii) - pertaining to amounts due to investors are allocated
and remitted in  accordance  with  distribution  priority and other terms as set
forth in the  transaction  agreements,  which  management has determined are not
applicable  to the  activities  performed  by the  Company  with  respect to the
Platform. Management's assertion states that transactions covered by this report
include the asset-backed securities transactions for which the Company served as
servicer  under  their  defined  Platform.  Management  is  responsible  for the
Company's  compliance  with the servicing  criteria.  Our  responsibility  is to
express an opinion on management's assertion about the Company's compliance with
the servicing criteria based on our examination.

Our  examination  was  conducted  in  accordance  with   attestation   standards
established  by the  American  Institute  of Certified  Public  Accountants,  as
adopted by 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,  including tests on a sample
basis of the servicing  activities related to the Platform,  determining whether
the Company performed those selected activities in compliance with the servicing
criteria during the specified  period and performing such other procedures as we
considered  necessary  in the  circumstances.  Our  procedures  were  limited to
selected servicing activities performed by the Company during the period covered
by this report and,  accordingly,  such samples may not have included  servicing
activities  related to each asset-backed  transaction  included in the Platform.
Further,  an  examination is not designed to detect  noncompliance  arising from
errors that may have occurred prior to the period  specified above 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.

As described in management's  assertion,  for servicing criteria  1122(d)(4)(iv)
and  1122(d)(4)(xi),  the  Company  has  engaged  a vendor  to  perform  certain
activities required by this servicing criteria.  The Company has determined that
this  vendor is not  considered  a  "servicer"  as  defined  in Item  1101(j) of
Regulation AB, and the Company has elected to take  responsibility for assessing
compliance with the servicing criteria applicable to this vendor as permitted by
Interpretation  17.06 of the SEC  Division  of  Corporation  Finance  Manual  of
Publicly  Available  Telephone  Interpretations   ("Interpretation  17.06").  As
permitted by Interpretation 17.06, the Company has asserted that it has policies
and  procedures  in place  designed  to provide  reasonable  assurance  that the
vendor's  activities comply in all material respects with the servicing criteria
applicable to this vendor.  The Company is solely  responsible  for  determining
that it meets the SEC requirements to apply  Interpretation 17.06 for the vendor
and  related  criteria  as  described  in its  assertion,  and we  performed  no
procedures with respect to the Company's determination of its eligibility to use
Interpretation 17.06.

In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  applicable  servicing  criteria  as of and  for the  year  ended
December 31, 2006 for the Residential  Mortgage Loans Platform is fairly stated,
in all material respects.


/s/ Deloitte & Touche LLP
-------------------------
New York, NY
March 1, 2007

<PAGE>
                                                                         EX-34.9


                                                PricewaterhouseCoopers LLP
                                                Suite 1800
                                                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)(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 out  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.

/s/ PricewaterhouseCoopers LLP
------------------------------

March 28, 2007

<PAGE>

                                                                         EX-35.1

                                    JPMorgan

                         Servicer Compliance Statement
                   JPMorgan Chase Bank, N.A., Master Servicer

     A review of the activities of JPMorgan Chase Bank, N.A., as Master Servicer
for the transactions  listed on the attached Exhibit A, during the calendar year
ending December 31, 2006, and of its performance under the applicable  servicing
agreements has been made under the undersigned officer's supervision.

     To the  best of my  knowledge,  based  on such  review,  the  servicer  has
fulfilled all of its obligations  under the agreements in all material  respects
throughout the reporting period.


/s/ Kathleen M. McDonnell                       March 9, 2007
-------------------------
Kathleen M. McDonnell
Vice President
JPMorgan Chase Bank, N.A.
Master Servicing

                                   Exhibit A

         GSAA Home Equity Trust 2006-1, Agreement dated January 1, 2006
        GSAA Home Equity Trust 2006-3, Agreement dated February 1, 2006
          GSAA Home Equity Trust 2006-5, Agreement dated March 1, 2006
         GSR Mortgage Loan Trust 2006-4F, Agreement dated April 1, 2006
          GSAA Home Equity Trust 2006-6, Agreement dated April 1, 2006
           GSAA Home Equity Trust 2006-9, Agreement dated May 1, 2006
          GSAA Home Equity Trust 2006-12, Agreement dated July 1, 2006

<page>

                                                                         EX-35.2

                         ANNUAL STATEMENT OF COMPLIANCE
                     American Home Mortgage Servicing, Inc.
                          GSAA HOME EQUITY TRUST 2006-6

     I, David M. Friedman,  a duly authorized  officer of American Home Mortgage
Servicing,  Inc.,  as servicer (the  "Servicer"),  pursuant to the Mortgage Loan
Sale and Servicing Agreement, dated as of December 1, 2005, by and among Goldman
Sachs  Mortgage  Company,  the Servicer and American  Home Mortgage  Corp.  (the
"Agreement"), hereby certify that:

     1. A  review  of the  Servicer's  activities  during  the  period  from and
including  January  1,  2006  through  and  including  December  31,  2006  (the
"Reporting  Period") and of the Servicer's  performance  under the Agreement and
any  applicable  Reconstitution  Agreement  (as  such  term  is  defined  in the
Agreement) has been made under my supervision.

     2. To the best of my  knowledge,  based on such  review,  the  Servicer has
fulfilled  all of  its  obligations  under  the  Agreement  and  any  applicable
Reconstitution  Agreement  (as such term is  defined  in the  Agreement)  in all
material respects throughout the Reporting Period.

     IN WITNESS WHEREOF, the undersigned has duly executed this Certificate this
12th day of March, 2007.


                                        By:    /s/ David M. Friedman
                                               ------------------------
                                        Name:  David M. Friedman
                                        Title: Executive Vice President

<PAGE>
                                                                         EX-35.3

                                 AVELO MORTGAGE


Avelo Mortgage, L.L.C.
600 E. Las Colinas Blvd. Suite 620
Irving, TX 75039
P: 972.910.7000
F: 972.910.7099

Annual Compliance Statement

1. A review has been completed of Avelo Mortgage,  L.L.C.'s ("Avelo")  servicing
activities and its performance  under the servicing  agreement during the period
from  February 24, 2006 through  December  31, 2006.  This review was  completed
under my supervision.

2. To the best of my knowledge, based on such review, Avelo has fulfilled all of
its  obligations  under  the  agreement  in all  material  respects,  except  as
described in the item below:

For a period  of time in 2006,  bank  accounts  were not  reconciled  in  strict
compliance with Section 1122(d)(2)(vii) of Reg AB which provides as follows:

Reconciliations are prepared on a monthly basis for all asset-backed securities,
related bank accounts,  including  custodial  accounts and related bank clearing
accounts.  These reconciliations are (A) mathematically  accurate;  (B) prepared
within 30 calendar  days after the bank  statement  cutoff  date,  or such other
number  of days  specified  in the  transaction  agreements;  (C)  reviewed  and
approved by someone other than the person who prepared the  reconciliation;  and
(D) contain  explanations for reconciling  items.  These  reconciling  items are
resolved within 90 calendar days of their original identification, or such other
number of days specified in the transaction agreements.

The bank account  reconciliations  were current as of December 31, 2006,  and no
issues were found or arose from the delay in reconciling the bank accounts.

I certify this information to be true and correct to the best of my ability.

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