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

                                  FORM 10-K/A

                   Annual Report Pursuant to Section 13 or 15(d)
                      of the Securities Exchange Act of 1934

                             For the fiscal year ended
                                 December 31, 2006

           Commission file number of issuing entity: 333-132809-01

                                GSAMP 2006-FM1
          (Exact name of issuing entity as specified in its Charter)

                          GS Mortgage Securities Corp.
          (Exact name of depositor as specified in its Charter)

                        Goldman Sachs Mortgage Company
            (Exact name of sponsor as specified in its Charter)

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

           (State or other jurisdiction                  (I.R.S. Employer
         incorporation or organization                Identification Number)
               of issuing entity)                        of issuing entity)

          85 Broad Street
          New York, New York                                    10004
(Address of principal executive offices                     (Zip Code
          of issuing entity)                             of issuing entity)

            Telephone number, including area code of issuing entity:
                               (212) 902-1000

          Securities registered pursuant to Section 12(b) of the Act:
                                     None.

          Securities registered pursuant to Section 12(g) of the Act:
                                     None.

     Indicate by check mark if the registrant is a well-known seasoned
     issuer, as defined in Rule 405 of the Securities Act.  Yes [ ]  No[X]

     Indicate by check mark if the registrant is not required to file
     reports pursuant to Section 13 or Section 15(d) of the Act.  Yes[ ] No[X]

     Indicate by check mark whether the Registrant (1) has filed all reports
     required to be filed by Section 13 or 15(d) of the Securities Exchange
     Act of 1934 during the preceding 12 months (or for such shorter period
     that the Registrant was required to file such reports), and (2) has been
     subject to such filing requirements for the past 90 days.  Yes [X]  No [ ]

     Indicate by check mark if disclosure of delinquent filers pursuant to
     Item 405 of Regulation S-K is not contained herein, and will not be
     contained, to the best of the Registrant's knowledge, in definitive proxy
     or information statements incorporated by reference in Part III of the
     Form 10-K/A or any amendment to this Form 10-K/A.         Not Applicable

     Indicate by check mark whether the registrant is a large accelerated
     filer, an accelerated filer, or a non-accelerated filer.  See definition
     of "accelerated filer" in Rule 12b-2 of the Exchange Act.  (Check One):

      Large accelerated filer [  ]  Accelerated Filer [  ]
      Non-accelerated Filer [X]

     Indicate by check mark whether the registrant is a shell company (as
     defined in rule 12b-2 of the Act).  [  ] Yes  [X] No

     State the aggregate market value of the voting and non-voting common
     equity held by non-affiliates computed by reference to the price at
     which the common equity was last sold, or the average bid and asked
     price of such common equity, as of the of the last business day of
     the registrant's most recently completed second fiscal quarter

     Not Applicable.

     DOCUMENTS INCORPORATED BY REFERENCE

     None.

     PART I

     ITEM 1.  Business.

     Not Applicable.

     ITEM 1A.  Risk Factors.

     Not Applicable.

     ITEM 1B.  Unresolved Staff Comments.

     None.

     ITEM 2.  Properties.

     Not Applicable.

     ITEM 3.  Legal Proceedings.

     Not Applicable.

     ITEM 4.  Submission of Matters to a Vote of Security Holders.

     Not Applicable.

     PART II

     ITEM 5.  Market for Registrant's Common Equity, Related Stockholder
     Matters and Issuer Purchases of Equity Securities.

     Not Applicable.

     ITEM 6.  Selected Financial Data.

     Not Applicable.

     ITEM 7.  Management's Discussion and Analysis of Financial Condition and
     Results of Operation.

     Not Applicable.

     ITEM 7A.  Quantitative and Qualitative Disclosures About Market Risk.

     Not Applicable.

     ITEM 8.  Financial Statements and Supplementary Data.

     Not Applicable.

     ITEM 9.  Changes in and Disagreements with Accountants on Accounting and
     Financial Disclosure.

     Not Applicable.

     ITEM 9A.  Controls and Procedures.

     Not Applicable.

     ITEM 9A(T).  Controls and Procedures.

     Not Applicable.

     ITEM 9B. Other Information.

       Pursuant to a Form 12b-25 filed on March 2, 2007, Fremont General
     announced that it was delaying the filing of its Annual Report on Form
     10-K for the fiscal year ended December 31, 2006.

       Fremont General also announced that, in light of the current operating
     environment for subprime mortgage lenders and recent legislative and
     regulatory events, Fremont intends to exit its subprime residential real
     estate lending business and that Fremont General's management and the board
     of directors are engaged in discussions with various parties regarding the
     sale of the business.

       In addition, according to the announcement Fremont General is analyzing,
     in connection with the preparation of Fremont General's consolidated
     financial statements as of and for the period ended December 31, 2006, the
     Federal Deposit Insurance Corporation's criticism with respect to Fremont
     General's methodology for determining the carrying value of Fremont
     General's residential real estate loans held for sale.

       Pursuant to a Form 8-K filed on April 2, 2007 (the "April 2nd
     Announcement"), Fremont General announced that Grant Thornton LLP ("Grant
     Thornton") advised Fremont General on March 27, 2007 that Grant Thornton
     was resigning from its position as Fremont General's independent
     registered public accounting firm.   According to the April 2nd
     Announcement, on August 8, 2006, Fremont General's Audit Committee
     engaged Grant Thornton as Fremont General's independent registered public
     accounting firm for the fiscal year ended December 31, 2006.  According
     to the April 2nd Announcement, Grant Thornton had not previously audited
     the financial statements of Fremont General or any of its subsidiaries
     for any prior period.  According to the April 2nd Announcement, since
     Grant Thornton's engagement, (i) there has not been any matter that was
     the subject of a disagreement (as described in Item 304(a)(1)(iv) of
     Regulation S-K and the related instructions) between Fremont General and
     Grant Thornton and (ii) no "reportable event" (as defined in Item
     304(a)(1)(v) of Regulation S-K) has occurred.  According to the April 2nd
     Announcement, Fremont General stated that its Audit Committee has commenced
     the process of selecting an accounting firm to replace Grant Thornton as
     Fremont General's independent registered public accounting firm.  Fremont
     General stated that there can be no assurance that it will be able to
     retain a new independent registered public accounting firm.

       In addition, according to the April 2nd Announcement, Grant Thornton has
     taken the position that, in light of Fremont General's current operating
     environment and the industry in which it operates, that Grant Thornton
     needed to expand significantly the scope of its audit. Grant Thornton had
     asked for additional information in connection with its audit beginning in
     the latter part of February and stated at that time that it needed to
     perform additional procedures and testing in connection with completing its
     audit.  Fremont General stated that at no time did Fremont General either
     fail to provide to Grant Thornton any requested information on a timely
     basis or communicate to Grant Thornton that it was opposed to any
     additional procedures or testing or that it was opposed to such an expanded
     audit scope. Fremont General stated that it repeatedly had requested that
     Grant Thornton complete its audit and did not at any time seek to place
     any limitations on Grant Thornton in connection with the audit.

       According to the April 2nd Announcement, Fremont General provided Grant
     Thornton with a copy of the above disclosures and requested that Grant
     Thornton furnish Fremont General with a letter addressed to the Securities
     and Exchange Commission stating whether it agrees with such statements made
     by Fremont General (the "Grant Thornton Letter").   According to the April
     2nd Announcement, in the Grant Thornton Letter, Grant Thornton stated that
     its request to Fremont General for additional information, as described
     above, was a publicly reportable event.  In addition, according to the
     April 2nd Announcement, in the Grant Thornton Letter, Grant Thornton stated
     that it communicated to Fremont General that in addition to Fremont
     General's current operating environment and industry conditions, there were
     other significant events that have occurred at Fremont General that were a
     factor in Grant Thornton's determination to expand the scope of its audit.

       In addition, according to the April 2nd Announcement, the Grant Thornton
     Letter stated that during the course of Grant Thornton's audit there were
     instances in which Fremont General did not provide certain requested
     information to Grant Thornton on dates previously agreed upon with Fremont
     General's management.  Also, according to the April 2nd Announcement, the
     Grant Thornton Letter stated that as Grant Thornton resigned prior to
     completion of its audit, Grant Thornton was unable to evaluate or determine
     the completeness, sufficiency or timeliness of the information provided in
     response to its requests.

       Pursuant to a Form 8-K filed on April 16, 2007 (the "April 16th
     Announcement"), Fremont General announced that it has entered into an
     agreement to sell approximately $2.9 billion of its sub-prime residential
     real estate loans. Fremont General also announced that it has entered into
     exclusive negotiations with the same institution under an executed letter
     of intent to sell most of its residential real estate business and assets.

       Pursuant to the April 16th Announcement, Fremont General announced that
     the $2.9 billion price represents the majority of Fremont General's sub-
     prime residential loans held for sale that have not yet been sold. Fremont
     General announced that it will sell the loans at a discount that reflects
     the current conditions in the sub-prime mortgage market. Fremont General
     stated that it estimates that the sale of these loans will result in a
     pre-tax loss on sale of approximately $100 million.

       Pursuant to the April 16th Announcement, Fremont General announced that
     under the executed letter of intent, the buyer would obtain Fremont
     General's sub-prime residential loan servicing platform, as well as a
     portion of Fremont General's sub-prime loan origination platform. In
     addition, according to the April 16th Announcement, Fremont General
     announced that it would sell to the buyer all of its mortgage servicing
     rights, servicing advances, residual interests, and mortgage-backed
     securities.  Fremont General stated that the buyer also would assume
     certain leases, furniture and fixtures, equipment and software associated
     with the business.  In addition, Fremont General stated that it and the
     buyer are in the process of completing due diligence, finalizing terms
     and working towards the completion of a definitive agreement.  Fremont
     General stated that there can be no assurance that the transaction as
     proposed in the executed letter of intent will be completed.

       In addition, pursuant to the April 16th Announcement, Fremont General
     announced that Fremont's liquidity position remains strong as it currently
     has approximately $1.5 billion in cash and short-term investments.  Fremont
     General also stated that it is currently in discussions with several firms
     as it seeks to select a new independent registered public accounting firm.

     PART III

     ITEM 10.  Directors, Executive Officers and Corporate Governance.

     Not Applicable.

     ITEM 11.  Executive Compensation.

     Not Applicable.

     ITEM 12.  Security Ownership of Certain Beneficial Owners and Management
     and Related Stockholder Matters.

     Not Applicable.

     ITEM 13.  Certain Relationships and Related Transactions, and
     Director Independence.

     Not Applicable.

     ITEM 14.  Principal Accounting Fees and Services.

     None.

     Additional Disclosure Item For Regulation AB

     Item 1112(b) of Regulation AB, Significant Obligor Financial Information.

     No single obligor represents 10% or more of the pool assets held by the
     issuing entity.

     Item 1114(b)(2) and Item 1115(b) of Regulation AB, Significant
     Enhancement Provider Information.

     None.

     Item 1117 of Regulation AB, Legal Proceedings.

       Pursuant to a Form 8-K filed on March 7, 2007 by Fremont General
     Corporation ("Fremont General"), the parent of the responsible party,
     Fremont Investment & Loan ("Fremont"), Fremont General announced that it,
     Fremont and Fremont General's wholly owned subsidiary, Fremont General
     Credit Corporation, entered into a voluntary formal agreement, to be
     designated as a cease and desist order, with the Federal Deposit Insurance
     Corporation.  According to the announcement, the cease and desist order
     requires, among other things, Fremont to cease and desist from the
     following:

       * Operating with management whose policies and practices are detrimental
         to Fremont;

       * Operating Fremont without effective risk management policies and
         procedures in place in relation to Fremont's brokered subprime mortgage
         lending and commercial real estate construction lending businesses;

       * Operating with inadequate underwriting criteria and excessive risk in
         relation to the kind and quality of assets held by Fremont;

       * Operating without an accurate, rigorous and properly documented
         methodology concerning its allowance for loan and lease losses;

       * Operating with a large volume of poor quality loans;

       * Engaging in unsatisfactory lending practices;

       * Operating without an adequate strategic plan in relation to the
         volatility of Fremont's business lines and the kind and quality of
         assets held by Fremont;

       * Operating with inadequate capital in relation to the kind and quality
         of assets held by Fremont;

       * Operating in such a manner as to produce low and unsustainable
         earnings;

       * Operating with inadequate provisions for liquidity in relation to the
         volatility of Fremont's business lines and the kind and quality of
         assets held by Fremont;

       * Marketing and extending adjustable-rate mortgage products to subprime
         borrowers in an unsafe and unsound manner that greatly increases the
         risk that borrowers will default on the loans or otherwise cause
         losses to Fremont, including (1) adjustable-rate mortgage products
         that qualify borrowers for loans with low initial payments based on
         an introductory rate that will expire after an initial period,
         without adequate analysis of the borrower's ability to repay at the
         fully indexed rate, (2) adjustable-rate mortgage products containing
         features likely to require frequent refinancing to maintain affordable
         monthly payment or to avoid foreclosure, and (3) loans or loan
         arrangements with loan-to-value ratios approaching or exceeding 100
         percent of the value of the collateral;

       * Making mortgage loans without adequately considering the borrower's
         ability to repay the mortgage according to its terms;

       * Operating in violation of Section 23B of the Federal Reserve Act, in
         that Fremont engaged in transactions with its affiliates on terms and
         under circumstances that in good faith would not be offered to, or
         would not apply to, nonaffiliated companies; and

       * Operating inconsistently with the Federal Deposit Insurance
         Corporation's Interagency Advisory on Mortgage Banking and Interagency
         Expanded Guidance for Subprime Lending Programs.

       According to the announcement, the cease and desist order also requires
     Fremont to take a number of steps, including (1) having and retaining
     qualified management; (2) limiting Fremont General's and Fremont General
     Credit Corporation's representation on Fremont's board of directors and
     requiring that independent directors comprise a majority of Fremont's
     board of directors; (3) revising and implementing written lending policies
     to provide effective guidance and control over Fremont's residential
     lending function; (4) revising and implementing policies governing
     communications with consumers to ensure that borrowers are provided
     with sufficient information; (5) implementing control systems to monitor
     whether Fremont's actual practices are consistent with its policies and
     procedures; (6) implementing a third-party mortgage broker monitoring
     program and plan; (7) developing a five-year strategic plan, including
     policies and procedures for diversifying Fremont's loan portfolio; (8)
     implementing a policy covering Fremont's capital analysis on subprime
     residential loans: (9) performing quarterly valuations and cash flow
     analyses on Fremont's residual interests and mortgage servicing rights
     from itsresidential lending operation, and obtaining annual independent
     valuations of such interests and rights; (10) limiting extensions of
     credit to certain commercial real estate borrowers; (11) implementing
     a written lending and collection policy to provide effective guidance
     and control over Fremont's commercial real estate lending function,
     including a planned material reduction in the volume of funded and
     unfunded nonrecourse lending and loans for condominium conversion and
     construction as a percentage of Tier I capital; (12) submitting a capital
     plan that will include a Tier I capital ratio of not less than 14% of
     Fremont's total assets; (13) implementing a written profit plan; (14)
     limiting the payment of cash dividends by Fremont without the prior
     written consent of the Federal Deposit Insurance Corporation and the
     Commissioner of the California Department of Financial Institutions;
     (15) implementing a written liquidity and funds management policy to
     provide effective guidance and control over Fremont's liquidity
     position and needs; (16) prohibiting the receipt, renewal or rollover
     of brokered deposit accounts without obtaining a Brokered Deposit Waiver
     approved by the Federal Deposit Insurance Corporation; (17) reducing
     adversely classified assets; and (18) implementing a comprehensive plan
     for the methodology for determining the adequacy of the allowance for
     loan and lease losses.

     Item 1119 of Regulation AB, Affiliations and Certain Relationships and
     Related Transactions.

     Provided previously in the prospectus supplement of the Registrant
     relating to the issuing entity and filed pursuant to Rule 424 of the
     Securities Act of 1933, as amended.

     Item 1122 of Regulation AB, Compliance with Applicable Servicing Criteria.

     a) See Exhibits 33 and 34.

     b) Material instances of noncompliance:

        This report does not include a registered public accounting firm
        attestation report required by Item 1122(b) of Regulation AB, for
        Fremont Investment & Loan ("Fremont"), a servicer for the issuing
        entity.

        Under the terms of the interm servicing agreement, Fremont was
        obligated to furnish to the depositor this attestation report prior to
        the date of this report.  However, despite numerous requests by the
        depositor to Fremont to obtain Grant Thorton LLP's attestation report,
        and Granton Thorton LLP's resignation as Fremont General's independent
        registered public accounting firm, Fremont has not provided its public
        accounting firm attestation report and is therefore in breach of its
        aforementioned obligation under the interm servicing agreement.
        The information needed to prepare the Fremont public accounting firm
        attestation report rests within the knowledge of Fremont, which is not
        affiliated with the depositor.  Thus, the depositor is unable to
        prepare and furnish such attestation, and is therefore not filing such
        attestation with this report pursuant to Rule 12b-21 under the
        Securities Exchange Act of 1934, as amended.

        As indicated under Item 9B and Item 1117 of Regulation AB in this
        report, Fremont has reported that it has entered into a voluntary
        formal agreement, to be designated as a cease and desist order, with
        the Federal Depositor Insurance Corporation relating to its lending
        problems and that it intends to exit the subprime residential lending
        business.  Moreover, as a report as reported on a Form 8-K filed on
        March 16, 2007, Fremont announced that in view of the recent increased
        volatility in the subprime mortgage market and the impact of closing
        its subprime mortgage origination business, Fremont and its
        independent registered public accounting firm are continuing to
        evaluate various issues relating to its financial statements, including
        the impact of events subsequent to December 31, 2006 on the appropriate
        carrying value of the Fremont's assets as of December 31, 2006.

        The depositor will continue to endeavor to obtain from Fremont this
        attestation report. If and when it receives such report, the depositor
        will file an amendment to this report that includes such attestation
        report.  However, there can be no assurance as to when, or if, such
        attestation report will be delivered to the depositor.

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

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

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

     Item 1123 of Regulation AB, Servicer Compliance Statement.

     See Exhibit 35

     PART IV

     ITEM 15. Exhibits, Financial Statement Schedules.

     (a) List the following documents filed as a part of the report:

         (1) Not Applicable.

         (2) Not Applicable.

         (3)


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

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

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

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

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

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

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

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

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

             Exhibit 31 Section 302 Certification.

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

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

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

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

             Exhibit 33.5 Fremont Investment & Loan's Annual Report
             on Assessment of Compliance for Year End December 31, 2006.

             Exhibit 34.1 Attestation Report on Assessment of Compliance
             with Servicing Criteria for Wells Fargo Bank, N.A.'s Report
             (Exhibit 33.1) for Year End December 31, 2006.

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

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

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

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

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


     (b) See (a) above.

     (c) Not Applicable.








                                      SIGNATURE

          Pursuant to the requirements of Section 13 or 15(d) of the
          Securities Exchange Act of 1934, the Registrant has duly caused
          this report to be signed on its behalf by the undersigned,
          thereunto duly authorized.


                               By: GS Mortgage Securities Corp.,
                                          as Depositor

                                      By:  /s/ Michelle Gill
                                           Michelle Gill
                                           Vice President


     Date: April 23, 2007








     EXHIBIT INDEX

     Exhibit Document

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

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

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

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

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

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

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

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

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

      31   Section 302 Certification.

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

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

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

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

      33.5 Fremont Investment & Loan's Annual Report on Assessment of
           Compliance for Year End December 31, 2006.

      34.1 Attestation Report on Assessment of Compliance with Servicing
           Criteria for Wells Fargo Bank, N.A.'s Report(Exhibit 33.1)
           for Year End December 31, 2006.

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

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

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

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

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