Exhibit 31


      Re: GSAMP Trust 2006-HE1 (the "Trust") Mortgage Pass-Through Certificates,
      Series 2006-HE1, issued pursuant to the Pooling and Servicing Agreement,
      dated as of January 1, 2006 (the "Pooling and Servicing Agreement"), among
      GS Mortgage Securities Corp., as Depositor, Litton Loan Servicing LP, as
      Servicer, J.P. Morgan Trust Company, National Association, as Custodian,
      U.S. Bank National Association, as Custodian and Deutsche Bank National
      Trust Company, as Trustee, GSAMP Trust 2006-HE1


I, Michelle Gill, certify that:

1. I have reviewed this annual report on Form 10-K ("Annual Report"), and all
reports on Form 10-D (collectively with this Annual Report, the "Reports")
required to be filed in respect of period covered by this Annual Report, of the
Trust;

2. Based on my knowledge, the 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
Annual 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 Annual Report is included in the Reports;

4. Based on my knowledge and the compliance statements required in this Annual
Report under Item 1123 of Regulation AB, and except as disclosed in the Reports,
the Servicer has fulfilled its obligations under the Pooling and Servicing
Agreement; and

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 required to be included in this Annual 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 Annual Report, except as
otherwise disclosed in this Annual Report. Any material instances of
non-compliance described in such reports have been disclosed in this Annual
Report.

In giving the certifications above, I have reasonably relied on information
provided to me by the following unaffiliated parties: the Trustee, the Servicer
and each Custodian.



                                                    Date: March 29, 2007



                                                    /s/ Michelle Gill
                                                    ----------------------------
                                                    Michelle Gill
                                                    Vice President
                                                    GS Mortgage Securities Corp.