-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GpLli5E8IP9dmRd5YvPu+u4etBLufPFYMJHNA/CBBUEsrpWJPknyj+cOTDz9ED2O Amq/oq3Sjw7vRN7PWW0Nyg== 0001056404-08-001333.txt : 20080630 0001056404-08-001333.hdr.sgml : 20080630 20080630160635 ACCESSION NUMBER: 0001056404-08-001333 CONFORMED SUBMISSION TYPE: 10-K/A PUBLIC DOCUMENT COUNT: 29 CONFORMED PERIOD OF REPORT: 20061231 FILED AS OF DATE: 20080630 DATE AS OF CHANGE: 20080630 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GSAA Home Equity Trust 2006-18 CENTRAL INDEX KEY: 0001380595 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-132809-36 FILM NUMBER: 08925928 BUSINESS ADDRESS: STREET 1: 85 BROAD STREET CITY: NEW YORK STATE: NY ZIP: 10004 MAIL ADDRESS: STREET 1: 85 BROAD STREET CITY: NEW YORK STATE: NY ZIP: 10004 10-K/A 1 gsa06018_10ka-2006.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-K/A (Mark one) /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 Commission file number of issuing entity: 333-132809-36 GSAA Home Equity Trust 2006-18 (exact name of issuing entity as specified in its charter) GS Mortgage Securities Corp. (exact name of the depositor as specified in its charter) Goldman Sachs Mortgage Company (exact name of the sponsor as specified in its charter) New York 54-2198266 (State or other jurisdiction of 54-2198267 incorporation or organization of 54-2198268 issuing entity) 54-6725994 (I.R.S. Employer Identification No. of issuing entity) c/o Wells Fargo Bank, N.A. 9062 Old Annapolis Road Columbia, MD 21045 (Address of principal executive offices of issuing entity) (Zip Code of) issuing entity) Issuing entity telephone number, including area code: (410) 884-2000 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/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 and large 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 ___ 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. Documents Incorporated by Reference. List hereunder the following documents if incorporated by reference and the Part of the Form 10-K/A (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or 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., the annual report to security holders for fiscal year ended December 24, 1980). Not applicable. 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. 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. 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 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 Exhibit 33 and Exhibit 34. (b) Material Instances of noncompliance: On or about March 11, 2008, Assurant, Inc. provided the Registrant with a management's assessment of compliance with servicing criteria set forth in Item 1122(d) of Regulation AB and a registered public accounting firm assessment as set forth in Item 1122(b) of Regulation AB (the "Assurant Reports"). The Assurant Reports are attached as Exhibit 33(a) and Exhibit 34(a), respectively, to this report. Assurant, Inc. previously excluded the applicable servicing criteria set forth in Item 1122 (d)(4)(xii) from the scope of its assessment of compliance. Assurant, Inc. has now assessed its compliance with the Applicable Servicing Criteria for the Reporting Period and has identified a material instance of noncompliance with that servicing criterion. Specifically, Assurant, Inc. did not have, during the Reporting Period, sufficient policies and procedures to capture the information with respect to the Platform Transactions necessary to determine compliance with Item 1122(d)(4)(xii). Accordingly, Assurant, Inc. has restated its previous assessment for the Reporting Period, which excluded evaluation of the criterion, to include the criterion and reflect the material noncompliance as a result of its assessment. On or about March 11, 2008, Avelo provided the Registrant with a revised management's assessment of compliance with servicing criteria set forth in Item 1122(d) of Regulation AB and a registered public accounting firm assessment as set forth in Item 1122(b) of Regulation AB (the "Avelo Reports"). The Avelo Reports are attached as Exhibit 33(b) and Exhibit 34(b) respectively, to this report. 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. 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. Material instances of noncompliance by Wells Fargo Bank, National Association, in its capacity as Master Servicer and Securities Administrator, are as follows: 1122(d)(3)(i) Delinquency Reporting: During the reporting period, certain monthly investor or remittance reports included errors in the calculation and/or the reporting of delinquencies for the pool assets, which errors may or may not have been material. All such errors were the result of data processing errors and/or the mistaken interpretation of data provided by other parties participating in the servicing function. All necessary adjustments to data processing systems and/or interpretive clarifications have been made to correct those errors and to remedy related procedures. GreenPoint Mortgage Funding, Inc. has identified the following noncompliance with servicing criteria 1122(d)(1)(i), 1122(d)(2)(iv), and 1122(d)(3)(ii) applicable to the Platform during the year ended December 31, 2006, as follows: 1122(d)(1)(i) GreenPoint Mortgage Funding, Inc. did not institute policies and procedures to monitor performance or other triggers and events of defaults in accordance with the transaction agreements. 1122(d)(2)(iv) GreenPoint Mortgage Funding, Inc. did not establish separate P&I and T&I accounts for certain securitizations which allowed funds to be commingled in various custodial accounts. 1122(d)(3)(ii) In certain situations where GreenPoint Mortgage Funding, Inc. has received mortgage insurance proceeds prior to the liquidation of the related properties, the mortgage insurance proceeds were not remitted at the time of the next regularly scheduled remittance date as required by the transaction agreements, but instead remained in the related custodial account and were remitted at the time the REO liquidation proceeds were remitted to the Master Servicer. Item 1123 of Regulation AB, Servicer Compliance Statement. See Exhibit 35. PART IV Item 15. Exhibits, Financial Statement Schedules. (a) Exhibits Exhibit 4.1 Master Servicing and Trust Agreement, dated as of November 1, 2006, among GS Mortgage Securities Corp., as depositor, Deutsche Bank National Trust Company, as trustee and as a custodian, U.S. Bank National Association and The Bank of New York, each as a custodian and Wells Fargo Bank, National Association, as Master Servicer, securities administrator and as a custodian (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.1 Primary Mortgage Insurance Policy, dated as of November 30, 2006, issued in the name of Deutsche Bank National Trust Company, as Trustee on behalf of the Trust (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.2 FNBN Step 1 Assignment Agreement, dated as of November 30, 2006, among First National Bank of Nevada, Goldman Sachs Mortgage Corporation and the Company (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.3 FNBN Step 2 Assignment Agreement, dated as of November 30, 2006, among GS Mortgage Securities Corp., First National Bank of Nevada, Deutsche Bank and Wells Fargo Bank, National Association (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.4 Avelo Step 1 Assignment Agreement, dated as of November 30, 2006, among Avelo Mortgage, L.L.C., Goldman Sachs Mortgage Corporation and GS Mortgage Securities Corp. (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.5 Avelo Step 2 Assignment Agreement, dated as of November 30, 2006, among the Company, Avelo Mortgage, L.L.C., Deutsche Bank National Trust Company and Wells Fargo Bank, National Association (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.6 GreenPoint Step 1 Assignment Agreement, dated as of November 30, 2006, among GreenPoint, Goldman Sachs Mortgage Corporation and GS Mortgage Securities Corp. (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.7 GreenPoint Step 2 Assignment Agreement, dated as of November 30, 2006, among the Company, GreenPoint, Deutsche Bank National Trust Company and Wells Fargo Bank, National Association (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.8 Wells Fargo Step 1 Assignment Agreement, dated as of November 30, 2006, among Wells Fargo Bank, National Association, Goldman Sachs Mortgage Corporation and GS Mortgage Securities Corp. (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.9 Wells Fargo Step 2 Assignment Agreement, dated as of November 30, 2006, among GS Mortgage Securities Corp., Wells Fargo Bank, National Association and Deutsche Bank (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) (31) Rule 13a-14(d)/15d-14(d) Certifications. (33) Reports on assessment of compliance with servicing criteria for asset-backed securities. a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. b) Avelo Mortgage, L.L.C., as Servicer c) Deutsche Bank National Trust Company, as Custodian d) GreenPoint Mortgage Funding, Inc., as Servicer e) Regulus Group LLC as Sub-Contractor for Wells Fargo Bank, N.A. f) The Bank of New York, as Custodian g) U.S. Bank National Association, as Custodian h) Wells Fargo Bank, N.A., as Servicer i) Wells Fargo Bank, N.A., as Master Servicer j) Wells Fargo Bank, N.A., as Securities Administrator k) Wells Fargo Bank, N.A., as Custodian l) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for Wells Fargo Bank, N.A.
(34) Attestation reports on assessment of compliance with servicing criteria for asset-backed securities. a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. b) Avelo Mortgage, L.L.C., as Servicer c) Deutsche Bank National Trust Company, as Custodian d) GreenPoint Mortgage Funding, Inc., as Servicer e) Regulus Group LLC as Sub-Contractor for Wells Fargo Bank, N.A. f) The Bank of New York, as Custodian g) U.S. Bank National Association, as Custodian h) Wells Fargo Bank, N.A., as Servicer i) Wells Fargo Bank, N.A., as Master Servicer j) Wells Fargo Bank, N.A., as Securities Administrator k) Wells Fargo Bank, N.A., as Custodian l) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for Wells Fargo Bank, N.A.
(35) Servicer compliance statement. b) Avelo Mortgage, L.L.C., as Servicer h) Wells Fargo Bank, N.A., as Servicer i) Wells Fargo Bank, N.A., as Master Servicer
(b) See (a) above. (c) Not applicable. Filed herewith. 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. GS Mortgage Securities Corp. (Depositor) /s/ Michelle Gill Michelle Gill, Vice President (senior officer in charge of securitization of the depositor) Date: June 30, 2008 Exhibit Index Exhibit No. Exhibit 4.1 Master Servicing and Trust Agreement, dated as of November 1, 2006, among GS Mortgage Securities Corp., as depositor, Deutsche Bank National Trust Company, as trustee and as a custodian, U.S. Bank National Association and The Bank of New York, each as a custodian and Wells Fargo Bank, National Association, as Master Servicer, securities administrator and as a custodian (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.1 Primary Mortgage Insurance Policy, dated as of November 30, 2006, issued in the name of Deutsche Bank National Trust Company, as Trustee on behalf of the Trust (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.2 FNBN Step 1 Assignment Agreement, dated as of November 30, 2006, among First National Bank of Nevada, Goldman Sachs Mortgage Corporation and the Company (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.3 FNBN Step 2 Assignment Agreement, dated as of November 30, 2006, among GS Mortgage Securities Corp., First National Bank of Nevada, Deutsche Bank and Wells Fargo Bank, National Association (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.4 Avelo Step 1 Assignment Agreement, dated as of November 30, 2006, among Avelo Mortgage, L.L.C., Goldman Sachs Mortgage Corporation and GS Mortgage Securities Corp. (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.5 Avelo Step 2 Assignment Agreement, dated as of November 30, 2006, among the Company, Avelo Mortgage, L.L.C., Deutsche Bank National Trust Company and Wells Fargo Bank, National Association (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.6 GreenPoint Step 1 Assignment Agreement, dated as of November 30, 2006, among GreenPoint, Goldman Sachs Mortgage Corporation and GS Mortgage Securities Corp. (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.7 GreenPoint Step 2 Assignment Agreement, dated as of November 30, 2006, among the Company, GreenPoint, Deutsche Bank National Trust Company and Wells Fargo Bank, National Association (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.8 Wells Fargo Step 1 Assignment Agreement, dated as of November 30, 2006, among Wells Fargo Bank, National Association, Goldman Sachs Mortgage Corporation and GS Mortgage Securities Corp. (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) Exhibit 10.9 Wells Fargo Step 2 Assignment Agreement, dated as of November 30, 2006, among GS Mortgage Securities Corp., Wells Fargo Bank, National Association and Deutsche Bank (filed as an exhibit to Form 8-K on December 15, 2006, and incorporated by reference herein.) (31) Rule 13a-14(d)/15d-14(d) Certifications. (33) Reports on assessment of compliance with servicing criteria for asset-backed securities. a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. b) Avelo Mortgage, L.L.C., as Servicer c) Deutsche Bank National Trust Company, as Custodian d) GreenPoint Mortgage Funding, Inc., as Servicer e) Regulus Group LLC as Sub-Contractor for Wells Fargo Bank, N.A. f) The Bank of New York, as Custodian g) U.S. Bank National Association, as Custodian h) Wells Fargo Bank, N.A., as Servicer i) Wells Fargo Bank, N.A., as Master Servicer j) Wells Fargo Bank, N.A., as Securities Administrator k) Wells Fargo Bank, N.A., as Custodian l) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for Wells Fargo Bank, N.A.
(34) Attestation reports on assessment of compliance with servicing criteria for asset-backed securities. a) Assurant, Inc. as Sub-Contractor for Avelo Mortgage, L.L.C. b) Avelo Mortgage, L.L.C., as Servicer c) Deutsche Bank National Trust Company, as Custodian d) GreenPoint Mortgage Funding, Inc., as Servicer e) Regulus Group LLC as Sub-Contractor for Wells Fargo Bank, N.A. f) The Bank of New York, as Custodian g) U.S. Bank National Association, as Custodian h) Wells Fargo Bank, N.A., as Servicer i) Wells Fargo Bank, N.A., as Master Servicer j) Wells Fargo Bank, N.A., as Securities Administrator k) Wells Fargo Bank, N.A., as Custodian l) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for Wells Fargo Bank, N.A.
(35) Servicer compliance statement. b) Avelo Mortgage, L.L.C., as Servicer h) Wells Fargo Bank, N.A., as Servicer i) Wells Fargo Bank, N.A., as Master Servicer
EX-31 2 gsa06018_ex31.txt EX-31 Rule 13a-14(d)/15d-14(d) Certifications I, Michelle Gill, certify that: 1. I have reviewed this report on Form 10-K/A and all reports on Form 10-D required to be filed in respect of the period covered by this report on Form 10-K/A of GSAA Home Equity Trust 2006-18 (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; 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 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/A. In giving the certifications above, I have reasonably relied on information provided to me by the following unaffiliated parties: Wells Fargo Bank, N.A. as Servicer, GreenPoint Mortgage Funding Inc., as Servicer, Wells Fargo Bank, N.A. as Master Servicer and Wells Fargo Bank, N.A. as Securities Administrator. Dated: June 30, 2008 /s/ Michelle Gill Michelle Gill, Vice President (senior officer in charge of securitization of the depositor) EX-33 3 gsa06018_ex33a.txt EX-33 (a) RESTATED REPORT ON ASSESSMENT OF COMPLIANCE WITH Section 1122(d)(2)(vi), Section 1122(d)(4)(xi) and Section 1122(d)(4)(xii) of REGULATION AB SERVICING CRITERIA FOR THE REPORTING PERIOD JANUARY 1, 2006 TO DECEMBER 31, 2006 American Security Insurance Company, Standard Guaranty Insurance Company and TrackSure Insurance Agency, Inc. (formerly, "Safeco Financial Institution Solutions, Inc.") (collectively, the "Asserting Party") is responsible for assessing compliance as of December 31, 2006 and for the period of January 1, 2006 through December 31, 2006 (the "Reporting Period") with the servicing criteria set forth in Section 1122(d)(2)(vi), Section 1122(d)(4)(xi) and Section 1122(d)(4)(xii) of Title 17, Section 229.1122(d) of the Code of Federal Regulations, (the "Applicable Servicing Criteria") which the Asserting Party has concluded are applicable to the insurance escrow servicing activities it performs with respect to all mortgage loan-tracking transactions for such asset-backed securities transactions that were registered after January 1, 2006 with the Securities and Exchange Commission pursuant to the Securities Act of 1933 (the "Platform Transactions"). The Asserting Party previously excluded the applicable servicing criteria set forth in Section 1122 (d)(4)(xii) from the scope of its assessment of compliance. The Asserting Party has now assessed its compliance with the Applicable Servicing Criteria for the Reporting Period and has identified a material instance of noncompliance with that servicing criterion. Specifically, the Asserting Party did not have, during the Reporting Period, sufficient policies and procedures to capture the information with respect to the Platform Transactions necessary to determine compliance with Section 1122(d)(4)(xii). Accordingly, the Asserting Party has restated its previous assessment for the Reporting Period, which excluded evaluation of the criterion, to include the criterion and reflect the material noncompliance as a result of its assessment. The Asserting Party has concluded that, with the exception of the aforementioned material noncompliance, the Asserting Party has complied, in all material respects, with the Applicable Servicing Criteria for the Reporting Period with respect to the Platform Transactions taken as a whole. The Asserting Party used the criteria set forth in paragraph (d) of Item 1122 of Regulation AB to assess the compliance with the Applicable Servicing Criteria. PricewaterhouseCoopers LLP, an independent registered public accounting firm, has issued an attestation report on the assessment of compliance with the Applicable Servicing Criteria as of and for the Reporting Period ending December 31, 2006. American Security Insurance Company Standard Guaranty Insurance Company TrackSure Insurance Agency, Inc. (formerly, "Safeco Financial Institution Solutions, Inc.") /s/ John Frobose By: John Frobose Senior Vice President Date: February 23, 2007, except for the Asserting Party's restatement described above regarding the assessment of the servicing criteria set forth in 1122(d)(4)(xii) which was previously excluded from the scope of its assessment of compliance with applicable servicing criteria, as to which the date is January 30, 2008. EX-33 4 gsa06018_ex33b.txt EX-33 (b) (logo) AVELO MORTGAGE Restated Report on Assessment Regarding Compliance with Applicable Servicing Criteria 1. Avelo Mortgage, LLC (the "Servicer") is responsible for assessing compliance, as of December 31, 2006 and for the period from February 24, 2006 (the first day of the distribution period in which the GS Mortgage Securities Corp. ("GSMSC") first issued securities subject to Regulation AB) through December 31, 2006 (the "Reporting Period"), with the servicing criteria set forth in Item 1122(d) of Regulation AB, excluding the criteria set forth in Item 1122 (d)(1)(i), (d)(1)(iii), (d)(2)(ii), (d)(2)(iv), (d)(3)(iii), (d)(4)(i), (d)(4)(ii), (d)(4)(iii), (d)(4)(vi), (d)(4)(xi), (d)(4)(xii) and (d)(4)(xv) of Regulation AB, which the Servicer has concluded are not applicable to the activities it performs, directly, with respect to the asset-backed securities transactions covered by this report (such criteria, after giving effect to the exclusions identified above, the "Applicable Servicing Criteria"). While the Servicer engages vendors to perform the servicing criteria in (d)(4)(xi) and (d)(4)(xii), the Servicer does not take responsibility for the services provided by the vendors as each vendor provides a separate 1122 Reg AB assessment regarding compliance with the criteria. The transactions in which the Servicer was a party are covered by this report included those asset-backed securities transactions conducted by GS Mortgage Securities Corp. ("GSMSC") that were registered with the Securities and Exchange Commission pursuant to the Securities Act of 1933 where the related asset-backed securities were outstanding during the Reporting Period (the "Platform"), as listed in Appendix A. 2. The Servicer has complied, in all material respects, with the applicable servicing criteria as of and for the Reporting Period except as follows: The Servicer assessed its compliance with the Applicable Servicing Criteria for the Reporting Period and has identified a material instance of non-compliance with servicing criterion set forth in Item 1122(d)(2)(vii) of Regulation AB with respect to the Platform. Specifically, the Servicer did not prepare reconciliations for all asset-backed securities related bank accounts within 30 calendar days after the bank statement cut-off date, or as such other number of days as specified in the transaction agreements and reconciling items were not resolved within 90 days of their original identification or such other number of days as specified in the transaction agreements. 3. The Servicer had taken responsibility for the servicing criteria set forth in 1122(d)(4)(xi) and 1122(d)(4)(xii) in its previous assessment dated March 28, 2007. The Servicer has since been informed that other servicers have taken responsibility for those servicing criteria in their assessments for the year ended December 31, 2006. Accordingly, the Servicer has restated its previous assessment for the for the period February 24, 2006 to December 31, 2006 to exclude the servicing criteria set forth in 1122(d)(4)(xi) and 1122(d)(4)(xii). 4. PricewaterhouseCoopers LLP, an independent registered public accounting firm, has issued an attestation report for the Platform on the assessment of compliance with the Applicable Servicing Criteria as of December 31, 2006 and for the Reporting Period. Avelo Mortgage, LLC By: /s/ David M. Altshuler Name: David M. Altshuler Title: Vice President and CFO March 28, 2007, except for the Servicer's restatement described above regarding the exclusion of the servicing criteria set forth in 1122(d)(4)(xi) and 1122(d)(4)(xii) which was previously included in the scope of its assessment of compliance with the applicable servicing criteria, as to which the date is March 10, 2008. Appendix A Avelo Mortgage, L.L.C. as of December 31, 2006
Deal Name Short Name Closing Date Closed Deals GSR Mortgage Loan Trust 2006-2F GSR 2006-2F 2/24/2006 GSAA Home Equity Trust 2006-3 GSAA 2006-3 2/24/2006 GSAA Home Equity Trust 2006-4 GSAA 2006-4 3/2/2006 GSR Mortgage Loan Trust 2006-3F GSR 2006-3F 3/30/2006 GSAA Home Equity Trust 2006-5 GSAA 2006-5 3/30/2006 GSR Mortgage Loan Trust 2006-4F GSR 2006-4F 4/28/2006 GSAA Home Equity Trust 2006-6 GSAA 2006-6 4/28/2006 GSAA Home Equity Trust 2006-7 GSAA 2006-7 4/28/2006 GSAA Home Equity Trust 2006-8 GSAA 2006-8 4/28/2006 GSR Mortgage Loan Trust 2006-5F GSR 2006-5F 5/26/2006 GSAA Home Equity Trust 2006-9 GSAA 2006-9 5/26/2006 GSAMP Trust 2006-HE3 GSAMP 2006-HE3 5/26/2006 GSAMP 2006-SEA 1 GSAMP 2006-SEA1 6/16/2006 GSAA Home Equity Trust 2006-10 GSAA 2006-10 6/29/2006 GSAMP Trust 2006-HE4 GSAMP 2006-HE4 6/29/2006 GSAA Home Equity Trust 2006-11 GSAA 2006-11 6/30/2006 GSR Mortgage Loan Trust 2006-OA1 GSR 2006-OA1 8/24/2006 GSR Mortgage Loan Trust 2006-8F GSR 2006-8F 8/25/2006 GSAA Home Equity Trust 2006-14 GSAA 2006-14 8/25/2006 GSAMP Trust 2006-HE5 GSAMP 2006-HE5 8/25/2006 GSAA Home Equity Trust 2006-15 GSAA 2006-15 9/28/2006 GSAA Home Equity Trust 2006-16 GSAA 2006-16 9/28/2006 GSRPM Trust 2006-2 GSAMP 2006-RPM2 10/16/2006 GSAA Home Equity Trust 2006-17 GSAA 2006-17 10/27/2006 GSAMP Trust 2006-HE7 GSAMP 2006-HE7 10/30/2006 GSAA Home Equity Trust 2006-19 GSAA 2006-19 11/24/2006 GSAA Home Equity Trust 2006-18 GSAA 2006-18 11/30/2006 GSAA Home Equity Trust 2006-S1 GSAA 2006-S1 12/28/2006 GSR Mortgage Loan Trust 2006-10F GSR 2006-10F 12/29/2006 GreenPoint Mortgage Funding Trust 2006-OH1 GPMF 2006-OH 12/29/2006 GSAA Home Equity Trust 2006-20 GSAA 2006-20 12/29/2006 GSAMP Trust 2006-HE8 GSAMP 2006-HE8 12/29/2006
Appendix A (cont.) Avelo Mortgage, L.L.C. as of December 31, 2006
Deal Name Master Trustee Servicer Closed Deals GSR Mortgage Loan Trust 2006-2F Wells US Bank National Association GSAA Home Equity Trust 2006-3 Chase US Bank National Association GSAA Home Equity Trust 2006-4 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-3F Wells US Bank National Association GSAA Home Equity Trust 2006-5 Chase US Bank National Association GSR Mortgage Loan Trust 2006-4F Chase US Bank National Association GSAA Home Equity Trust 2006-6 Chase US Bank National Association GSAA Home Equity Trust 2006-7 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-8 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-5F Wells US Bank National Association GSAA Home Equity Trust 2006-9 Chase US Bank National Association GSAMP Trust 2006-HE3 Wells LaSalle Bank National Association GSAMP 2006-SEA 1 Chase Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-10 Wells Deutsche Bank National Trust Company GSAMP Trust 2006-HE4 Wells LaSalle Bank National Association GSAA Home Equity Trust 2006-11 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-OA1 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-8F Wells US Bank National Association GSAA Home Equity Trust 2006-14 Wells LaSalle Bank National Association GSAMP Trust 2006-HE5 Wells LaSalle Bank National Association GSAA Home Equity Trust 2006-15 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-16 Wells Deutsche Bank National Trust Company GSRPM Trust 2006-2 Chase Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-17 Wells Deutsche Bank National Trust Company GSAMP Trust 2006-HE7 Wells LaSalle Bank National Association GSAA Home Equity Trust 2006-19 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-18 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-S1 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-10F Wells US Bank National Association GreenPoint Mortgage Funding Trust 2006-OH1 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-20 Wells US Bank National Association GSAMP Trust 2006-HE8 Wells LaSalle Bank National Association
Response to Reg AB Finding Avelo acknowledges that for a period of time in 2006, bank accounts were not reconciled in strict compliance with Reg. AB; however, it must be recognized that Avelo was a start-up company servicing its first loans in January of 2006, with the servicing of securitized loans commencing on February 24, 2006. As of the date of the audit, all bank account reconciliations were current. No issues were found or arose from the delay in reconciling the bank accounts. As a new servicing company, there were many issues to be addressed in order to be fully operational, including adjusting to a new servicing system and its capabilities. Moreover, during the start-up phase, staffing needs were being identified and addressed. These issues were particularly acute for the investor accounting group, which is responsible for bank account reconciliations. Now, however, the investor accounting group is fully staffed, trained and working efficiently and reconciliations are current. /s/ James Weston Moffett Name: James Weston Moffett Title: President and CEO Date: March 10, 2008
EX-33 5 gsa06018_ex33c.txt EX-33 (c) 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 in Item 1122(d), except for the following 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 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 the 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. (page) Appendix I DEUTSCHE BANK NATIONAL TRUST COMPANY By: /s/ Gary R. Vaughan Name: Gary R. Vaughan Its: Managing Director By: /s/ David Co Name: David Co Its: Director By: /s/ Jose Sicilia Name: Jose Sicilia Its: Managing Director By: /s/ Kevin Fischer Name: Kevin Fischer Its: Vice President By: /s/ Robert Frier Name: Robert Frier Its: Director DEUTSCHE BANK TRUST COMPANY AMERICAS By: /s/ Kevin C. Weeks Name: Kevin C. Weeks Its: Managing Director By: /s/ Jenna Kaufman Name: Jenna Kaufman Its: Director EX-33 6 gsa06018_ex33d.txt EX-33 (d) GreenPoint Mortgage Funding, Inc. Certification Regarding Compliance with Applicable Servicing Criteria 1. GreenPoint Mortgage Funding, Inc, ("GreenPoint") is responsible for assessing compliance with the servicing criteria applicable to it under paragraph (d) of Item 1122 of Regulation AB, as of and for the 12-month period ending December 31, 2006 (the "Reporting Period"), as set forth in Appendix A hereto. The transactions covered by this report include asset-backed securities transactions for which GreenPoint acted as servicer involving residential mortgage loans (the "Platform"); 2. GreenPoint has engaged certain vendors (the "Vendors") to perform specific, limited or scripted activities, and GreenPoint elects to take responsibility for assessing compliance with the servicing criteria or portion of the servicing criteria applicable to such Vendors' activities as set forth in Appendix A hereto; 3. Except as set forth in paragraph 4 below, GreenPoint used the criteria set forth in paragraph (d) of Item 1122 of Regulation AB to assess the compliance with the applicable servicing criteria; 4. The criteria listed in the column titled "Inapplicable Servicing Criteria" on Appendix A hereto are inapplicable to GreenPoint based on the activities it performs, directly or through its Vendors, with respect to the Platform; 5. GreenPoint 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, except as described on Appendix B hereto; 6. GreenPoint has not identified and is not aware of any material instance of noncompliance by the Vendors with the applicable servicing criteria as of December 31, 2006 and for the Reporting Period with respect to the Platform taken as a whole; 7. GreenPoint has not identified any material deficiency in its policies and procedures to monitor the compliance by the Vendors with the applicable servicing criteria as of December 31, 2006 and for the Reporting Period with respect to the Platform taken as a whole; and 8. Ernst & Young, a registered public accounting firm, has issued an attestation report on GreenPoint's assessment of compliance with the applicable servicing criteria for the Reporting Period. February 28, 2007 GreenPoint Mortgage Funding, Inc. By: /s/ Michael DeFrancesco Name: Michael DeFrancesco Title: Senior Vice President, Loan Administration (page) APPENDIX A
INAPPLICABLE APPLICABLE SERVICING SERVICING CRITERIA SERVICING CRITERIA CRITERIA* Performed by Vendor(s) for which Performed GreenPoint Directly is the by responsible Reference Criteria GreenPoint party General Servicing Considerations 1122(d)(1)(i) Policies and procedures are instituted to monitor any performance or other triggers and events of default in X 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 X the third party's performance and compliance with such servicing activities. 1122(d)(1)(iii) Any requirements in the transaction agreements to maintain a X back-up servicer for the mortgage loans 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 X required by and otherwise in accordance with the terms of the transaction agreements. Cash Collection and Administration 1122(d)(2)(i) Payments on mortgage loans are deposited into the appropriate custodial bank accounts and related bank clearing accounts no X X(1) 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 X to an investor are made only by authorized personnel. 1122(d)(2)(iii) Advances of funds or guarantees regarding collections, cash flows or distributions, and any interest or other fees charged X 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 accounts established as a form of overcollateralization, are separately maintained (e.g., with X 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 institution as set forth in the transaction agreements. For purposes of this criterion, "federally insured depository institution" with respect to a foreign financial X 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 X access.
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INAPPLICABLE APPLICABLE SERVICING SERVICING CRITERIA SERVICING CRITERIA CRITERIA* Performed by Vendor(s) for which Performed GreenPoint Directly is the by responsible Reference Criteria GreenPoint party 1122(d)(2)(vii) 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 X 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 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 X 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. 1122(d)(3)(ii) Amounts due to investors are allocated and remitted in accordance with timeframes, distribution priority and other X terms set forth in the transaction agreements. 1122(d)(3)(iii) Disbursements made to an investor are posted within two business days to the Servicer's investor records, or such X other number of days specified in the transaction agreements. 1122(d)(3)(iv) Amounts remitted to investors per the investor reports agree with cancelled checks, or other form of payment, or custodial X bank statements. Pool Asset Administration 1122(d)(4)(i) Collateral or security on mortgage loans is maintained as required by the transaction agreements or related mortgage X loan documents. 1122(d)(4)(ii) Mortgage loan and related documents are safeguarded as X 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 X conditions or requirements in the transaction agreements. 1122(d)(4)(iv) Payments on mortgage loans, including any payoffs, made in 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 X X(1) 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. 1122(d)(4)(v) The Servicer's records regarding the mortgage loans agree with the Servicer's records with respect to an obligor's X unpaid principal
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INAPPLICABLE APPLICABLE SERVICING SERVICING CRITERIA SERVICING CRITERIA CRITERIA* Performed by Vendor(s) for which Performed GreenPoint Directly is the by responsible Reference Criteria GreenPoint party balance. 1122(d)(4)(vi) Changes with respect to the terms or status of an obligor's mortgage loans (e.g., loan modifications or re-agings) are made, reviewed and approved by authorized personnel in X accordance with the transaction agreements and related pool asset documents. 1122(d)(4)(vii) Loss mitigation or recovery actions (e.g., forbearance plans, modifications and deeds in lieu of foreclosure, foreclosures and repossessions, as applicable) are initiated, conducted X 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 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 X 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). 1122(d)(4)(ix) Adjustments to interest rates or rates of return for mortgage loans with variable rates are computed based on the related X mortgage loan documents. 1122(d)(4)(x) Regarding any funds held in trust for an obligor (such as 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, X 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. 1122(d)(4)(xi) Payments made on behalf of an obligor (such as tax or 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 X(2) 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 behalf of an obligor are paid from the Servicer's X(2) 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 days to the obligor's records maintained by the X 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 recorded in accordance with the transaction X agreements. 1122(d)(4)(xv) Any external enhancement or other support, identified in Item 1114(a)(1) through (3) or Item 1115 of Regulation AB, is X maintained as set forth in the transaction agreements.
(1) The servicer has elected to take responsibility for assessing compliance with such servicing criteria as permitted by the Interpretation 17.06 of the SEC Division of Finance telephone interpretation with respect to the initial processing of cash receipts at the lockbox (2) The servicer will obtain an assertion of management and an accompanying 1122 attestation report from the vendor performing such activities. (page) APPENDIX B* 1. GreenPoint has identified the following noncompliance with servicing criteria 1122(d)(1)(i), 1122(d)(2)(iv), and 1122(d)(3)(ii) applicable to the Platform during the year ended December 31, 2006 as follows: 1122(d)(1)(i) - GreenPoint did not institute policies and procedures to monitor performance or other triggers and events of defaults in accordance with the transaction agreements. 1122(d)(2)(iv) - GreenPoint did not establish separate P&I and T&I accounts for certain securitizations which allowed funds to be commingled in various custodial accounts. 1122(d)(3)(ii) - In certain situations where GreenPoint has received mortgage insurance proceeds prior to the liquidation of the related properties, the mortgage insurance proceeds were not remitted at the time of the next regularly scheduled remittance date as required by the transaction agreements, but instead remained in the related custodial account and were remitted at the time the REO liquidation proceeds were remitted to the Master Servicer. 2. GreenPoint has implemented the following remediation procedures: 1122(d)(1)(i) - GreenPoint has active monitoring of the entire portfolio and at investor levels but not at the securitization transaction level. GreenPoint will establish policies and procedures to monitor performance or other triggers and events of default in accordance with the transaction agreements. 1122(d)(2)(iv) - GreenPoint has separated the commingled funds and established proper custodial and escrow accounts and improved the oversight of establishing such accounts as required by the related agreements. 1122(d)(3)(ii) - GreenPoint is modifying applicable agreements to clarify that such mortgage insurance proceeds may be remitted at the time of the remittance of the REO liquidation proceeds or modifying its remittance practice to remit the mortgage insurance proceeds during the next regularly schedule remittance where required. *Accountants' attestation report covers only paragraph 1 of this Appendix B
EX-33 7 gsa06018_ex33e.txt EX-33 (e) (logo) REGULUS Report on Assessment of Compliance with Regulation AB Servicing Criteria 1. Pursuant to Subpart 229.1100 - Asset Backed Securities, 17 C.F.R. section 229. 1100-229.1123 ("Regulation AB"), Regulus Group LLC, for itself and its wholly-owned subsidiaries (individually and collectively "Regulus"), is responsible for assessing its compliance with the servicing criteria applicable to the remittance processing services it provides to customers who are issuers or servicers of asset backed securities transactions and who have requested confirmation of Regulus' compliance in connection with loan and/or receivables portfolios that include pool assets for asset backed securities transactions (the "Platform"). Remittance processing is a service whereby check payments that are remitted by mail to a post office box are collected, processed through a highly automated data capture system, and prepared for deposit to a bank account held by the beneficiary of the payment. 2. The servicing criteria set forth in Item 1122(d) of Regulation AB were used in Regulus' assessment of compliance. Regulus has concluded that the servicing criteria set forth in Items 1122(d)(2)(i) and 1122(d)(4)(iv) of Regulation AB are applicable to the servicing activities it performs with respect to the Platform (such criteria the "Applicable Servicing Criteria"). Regulus has concluded that the remainder of the servicing criteria set forth in Item 1122(d) of Regulation AB are inapplicable to the activities it performs with respect to the Platform because Regulus does not participate in the servicing activities referenced by such servicing criteria. 3. As of and for the year ending December 31, 2006, Regulus has complied in all material respects with the Applicable Servicing Criteria set forth in Item 1122(d) of Regulation AB. 4. KPMG LLP, a registered public accounting firm, has issued an attestation report on Regulus' assessment of compliance with the Applicable Servicing Criteria as of and for the year ending December 31, 2006. A copy of that attestation report is attached hereto as Exhibit A. /s/ Kimberlee Clark Kimberlee Clark Chief Financial Officer February 22, 2007 860 LATOUR COURT | NAPA, CA | 94558 | TEL: 707.254.4000 | FAX: 707.254.4070 | REGULU5GROUP.COM EX-33 8 gsa06018_ex33f.txt EX-33 (f) Securities Servicing The Bank of New York 101 Barclay Street New York, NY 10286 (logo) The BANK of NEW YORK 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. 1 (page) * 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 Trust Company, N.A. /s/ Robert L. Griffin Robert L. Griffin Authorized Signer The Bank of New York The Bank of New York Trust Company, N.A. /s/ Patrick J. Tadie Patrick J. Tadie Authorized Signer March 1, 2007 2 EX-33 9 gsa06018_ex33g.txt EX-33 (g) 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^1 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 Calder Title: Executive Vice President Date: February 26, 2007 1 The U.S. Bank Corporate Trust ABS Platform (the "Platform") consists of the activities involved in the performance of servicing functions for 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 Exchange Act of 1934, as amended. The Platform does not include transactions conmprised of the repackaging of corporate debt and/or other agency securities. (page) EXHIBIT A to Management's Assertion
Reg AB Reference Servicing Criteria General Servicing Considerations 1122(d)(1)(i) Policies and procedures are instituted Not Applicable to monitor any performance or other 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 Not Applicable agreements to maintain a back-up 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 Not Applicable into the appropriate custodial bank 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 Not Applicable behalf of an obligor or to an investor are made only by authorized personnel 1122(d)(2)(iii) Advances of funds or guarantees Not Applicable regarding collections, 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 1122(d)(2)(iv) The related accounts for the Not Applicable transaction, such as cash 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 1122(d)(2)(v) Each custodial account is maintained at Not Applicable a federally 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 1122(d)(2)(vi) Unissued checks are safeguarded so as Not Applicable to prevent unauthorized access 1122(d)(2)(vii) Reconciliations are prepared on a Not Applicable 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 Investor Remittances and Reporting 1122(d)(3)(i) Reports to investors, including those Not Applicable to be filed with the 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 the investors' or trustee's records 3 as to the total unpaid principal balance and number of Pool Assets serviced by the Servicer 1 (page) 1122(d)(3)(ii) Amounts due to investors are allocated Not Applicable and remitted in accordance with timeframes, distribution priority and other terms set forth in the transaction agreements 1122(d)(3)(iii) Disbursements made to an investor are Not Applicable posted within two business days to the 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 Not Applicable investor reports agree with cancelled 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 Not Applicable payoffs, made in accordance with the 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 Not Applicable pool assets agree with the Servicer's records with respect to an obligor's unpaid principal balance 1122(d)(4)(vi) Changes with respect to the terms or Not Applicable status of an obligor's pool assets (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 Not Applicable (e.g., forbearance 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 1122(d)(4)(viii) Records documenting collection efforts Not Applicable are maintained during the period a 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 Not Applicable of return for pool assets with variable rates are computed based on the related pool asset documents 1122(d)(4)(x) Regarding any funds held in trust for Not Applicable an obligor (such as escrow accounts): (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 2 (page) 1122(d)(4)(xi) Payments made on behalf of an obligor Not Applicable (such as tax or 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 1122(d)(4)(xii) Any late payment penalties in Not Applicable connection with any payment 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 1122(d)(4)(xiii) Disbursements made on behalf of an Not Applicable obligor are posted within two business 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 Not Applicable uncollectible accounts are recognized and recorded in accordance with the transaction agreements 1122(d)(4)(xv) Any external enhancement or other Not Applicable support, identified in Item 1114(a)(1) through (3) or Item 1115 of this Regulation AB is maintained as set forth in the transaction agreements
3
EX-33 10 gsa06018_ex33h.txt EX-33 (h) (logo) WELLS FARGO HOME MORTGAGE Wells Fargo Home Mortgage One Home Campus Des Moines, IA 50328-0001 YourWellsFargoMortgage.com Wells Fargo Bank, N.A. 2006 Certification Regarding Compliance with Applicable Servicing Criteria 1. Wells Fargo Bank, N.A. (the "Servicer") is responsible for assessing its compliance with the servicing criteria applicable to it under paragraph (d) of Item 1122 of Regulation AB as set forth in Exhibit A hereto in connection with the primary servicing of residential mortgage loans by its Wells Fargo Home Mortgage division, other than the servicing of such loans for Freddie Mac, Fannie Mae, Ginnie Mae, state and local government bond programs, or a Federal Home Loan Bank (the servicing "Platform"); 2. The Servicer has engaged certain vendors (the "Vendors") to perform specific, limited or scripted activities as of and for the year ended December 31, 2006, and the Servicer has elected to take responsibility for assessing compliance with the servicing criteria or portion of the servicing criteria applicable to such Vendors as set forth in Exhibit A hereto, with the exception of those Vendors that have provided their own report on assessment of compliance with servicing criteria, which reports are attached hereto as Exhibit D; 3. Except as set forth in paragraph 4 below, the Servicer used the criteria set forth in paragraph (d) of Item 1122 of Regulation AB to assess the compliance with the applicable servicing criteria; 4. The criteria identified as Inapplicable Servicing Criteria on Exhibit A hereto are inapplicable to the Servicer based on the activities it performs with respect to its Platform; 5. The Servicer has complied, in all material respects, with the applicable servicing criteria as of and for the year ended December 31, 2006, except as described on Exhibit B hereto; 6. The Servicer has not identified and is not aware of any material instance of noncompliance by the Vendors with the applicable servicing criteria as of and for the year ended December 31, 2006; 7. 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 year ended December 31, 2006; and 8. KPMG LLP, a registered public accounting firm, has issued an attestation report on the Servicer's assessment of compliance with the applicable servicing criteria as of and for the year ended December 31, 2006, which attestation report is included on Exhibit C attached hereto. March 1, 2007 WELLS FARGO BANK, N.A. By: /s/ Mary C. Coffin Mary C. Coffin Executive Vice President Wells Fargo Home Mortgage is a division of Wells Fargo Bank, N.A. (page) EXHIBIT A to Wells Fargo Bank, N.A.'s 2006 Certification Regarding Compliance With Applicable Servicing Criteria
Servicing Criteria Applicable Servicing Inapplicable Criteria Servicing Criteria Reference Criteria Performed Performed by by Servicer Vendor(s) General Servicing Considerations Policies and procedures are instituted to monitor any performance or X other triggers and events of default in accordance with the 1122(d)(1)(i) transaction agreements. If any material servicing activities are outsourced to third parties, X policies and procedures are instituted to monitor the third party's 1122(d)(1)(ii) performance and compliance with such servicing activities. Any requirements in the transaction agreements to maintain a back-up X 1122(d)(1)(iii) servicer for the mortgage loans are maintained. A fidelity bond and errors and omissions policy is in effect on the X party participating in the servicing function throughout the reporting period in the amount of coverage required by and otherwise in 1122(d)(1)(iv) accordance with the terms of the transaction agreements. Cash Collection and Administration Payments on mortgage loans are deposited into the appropriate X^1 X^2 custodial bank accounts and related bank clearing accounts no more than two business days following receipt, or such other number of 1122(d)(2)(i) days specified in the transaction agreements. Disbursements made via wire transfer on behalf of an obligor or to an X 1122(d)(2)(ii) investor are made only by authorized personnel. Advances of funds or guarantees regarding collections, cash flows or X distributions, and any interest or other fees charged for such advances, are made, reviewed and approved as specified in the 1122(d)(2)(iii) transaction agreements. The related accounts for the transaction, such as cash reserve X accounts or accounts established as a form of overcollateralization are separately maintained (e.g., with respect to commingling of cash) 1122(d)(2)(iv) as set forth in the transaction agreements. Each custodial account is maintained at a federally insured X 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 1122(d)(2)(v) 13k-1(b)(1) of the Securities Exchange Act. 1122(d)(2)(vi) Unissued checks are safeguarded so as to prevent unauthorized access. X^3 X^4 (page) Servicing Criteria Applicable Servicing Inapplicable Criteria Servicing Criteria Reference Criteria Performed Performed by by Servicer Vendor(s) Reconciliations are prepared on a monthly basis for all asset-backed X 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 1122(d)(2)(vii) transaction agreements. Investor Remittances and Reporting Reports to investors, including those to be filed with the X 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 1122(d)(3)(i) of mortgage loans serviced by the Servicer. Amounts due to investors are allocated and remitted in accordance X with timeframes, distribution priority and other terms set forth in 1122(d)(3)(ii) the transaction agreements. Disbursements made to an investor are posted within two business days X to the Servicer's investor records, or such other number of days 1122(d)(3)(iii) specified in the transaction agreements. Amounts remitted to investors per the investor reports agree with X cancelled checks, or other form of payment, or custodial bank 1122(d)(3)(iv) statements. Pool Asset Administration Collateral or security on mortgage loans is maintained as required by X 1122(d)(4)(i) the transaction agreements or related mortgage loan documents. Mortgage loan and related documents are safeguarded as required by X 1122(d)(4)(ii) the transaction agreements. Any additions, removals or substitutions to the asset pool are made X reviewed and approved in accordance with any conditions or 1122(d)(4)(iii) requirements in the transaction agreements. Payments on mortgage loans, including any payoffs, made in X^5 X^6 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 1122(d)(4)(iv) documents. The Servicer's records regarding the mortgage loans agree with the X Servicer's records with respect to an obligor's unpaid principal 1122(d)(4)(v) balance. Changes with respect to the terms or status of an obligor's mortgage X loans (e.g., loan modifications or re-agings) are made, reviewed and approved by authorized personnel in accordance with the 1122(d)(4)(vi) transaction agreements and related pool asset documents. (page) Servicing Criteria Applicable Servicing Inapplicable Criteria Servicing Criteria Reference Criteria Performed Performed by by Servicer Vendor(s) Loss mitigation or recovery actions (e.g., forbearance plans, X 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 1122(d)(4)(vii) by the transaction agreements. Records documenting collection efforts are maintained during the X 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 1122(d)(4)(viii) deemed temporary (e.g., illness or unemployment). Adjustments to interest rates or rates of return for mortgage loans X with variable rates are computed based on the related mortgage loan 1122(d)(4)(ix) documents. Regarding any funds held in trust for an obligor (such as escrow X 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 1122(d)(4)(x) number of days specified in the transaction agreements. Payments made on behalf of an obligor (such as tax or insurance X^7 X^8 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 1122(d)(4)(xi) other number of days specified in the transaction agreements. Any late payment penalties in connection with any payment to be made X on behalf of an obligor are paid from the Servicer's funds and not charged in the obligor, unless the late payment was due to the 1122(d)(4)(xii) obligor's error or omission. Disbursements made on behalf of an obligor are posted within two X^9 X^10 business days to the obligor's records maintained by the servicer, or 1122(d)(4)(xiii) such other number of days specified in the transaction agreements. Delinquencies, charge-offs and uncollectible accounts are recognized X 1122(d)(4)(xiv) and recorded in accordance with the transaction agreements. Any external enhancement or other support, identified in Item X 1114(a)(1) through (3) or Item 1115 of Regulation AB, is maintained 1122(d)(4)(xv) as set forth in the transaction agreements. 1 A portion of this servicing criteria is performed by a vendor, as set forth in footnote 2 below. 2 A lockbox vendor receives payments, creates transaction files, deposits checks, reconciles files to deposits and transmits the transaction files to Wells Fargo. See Exhibit D. 3 A portion of this servicing criteria is performed by vendors, as set forth in footnote 4 below. 4 Insurance vendors prepare and safeguard checks on behalf of Wells Fargo. As to one such vendor, see Exhibit D. 5 A portion of this servicing criteria is performed by a vendor, as set forth in footnote 6 below. 6 A lockbox vendor receives payments, creates transaction files, deposits checks, reconciles files to deposits and transmits the transaction files to Wells Fargo. See Exhibit D. 7 A portion of this servicing criteria is performed by vendors, as set forth in footnote 8 below. 8 Insurance vendors obtain renewal invoices, create disbursement transactions and submit payments to payees. As to one such vendor, see Exhibit D. 9 A portion of this servicing criteria is performed by one or more vendors, as set forth in footnote 10 below. 10 Insurance vendors obtain renewal invoices, create disbursement transactions and submit payments to payees. As to one such vendor, see Exhibit D.
(page) EXHIBIT B to Wells Fargo Bank, N.A.'s 2006 Certification Regarding Compliance With Applicable Servicing Criteria Wells Fargo Bank, N.A. ("Wells Fargo") acknowledges the following material instances of noncompliance 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. (page) EXHIBIT C to Wells Fargo Bank, N.A.'s 2006 Certification Regarding Compliance With Applicable Servicing Criteria Report or Independent Registered Public Accounting Firm (page) EXHIBIT D to Wells Fargo Bank, N.A.'s 2006 Certification Regarding Compliance With Applicable Servicing Criteria Vendors' Reports on Assessment of Compliance With Servicing Criteria
EX-33 11 gsa06018_ex33i.txt EX-33 (i) (logo) WELLS FARGO Corporate Trust Services 9062 Old Annapolis Road Columbia, MD 21045-1951 410 884-2000 410 715-2380 Fax Wells Fargo Bank, N.A. ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA Corporate Trust Services division of Wells Fargo Bank, National Association (the "Company") provides this assessment of compliance with the following applicable 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 regards to the servicing platform for the period as follows: Platform: Publicly-issued (i.e., transaction-level reporting initially required under the Securities Exchange Act of 1934, as amended) residential mortgage-backed securities, commercial mortgage-backed securities and other asset-backed securities, for which the Company provides master servicing, trustee, securities administration or paying agent services, excluding transactions issued by any agency or instrumentality of the U.S. government or any government sponsored entity (the "Platform"). Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d), to the extent required in the related transaction agreements or required by the Item 1122(d) servicing criteria in regards to the activities performed by the Company, except for the following criteria: 1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), 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"). Third parties classified as vendors: With respect to servicing criteria 1122(d)(4)(i), the Company has engaged various vendors to handle certain Uniform Commercial Code filing functions required by the servicing criteria ("vendors"). The Company has determined that none of the vendors is a "servicer" as defined in Item 1101(j) of Regulation AB, and the Company elects to take responsibility for assessing compliance with the portion of 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"). The Company has policies and procedures in place to provide reasonable assurance that each vendor's 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. With respect to the Platform and the Period, the Company provides the following assessment of compliance with respect to the Applicable Servicing Criteria: 1. The Company is responsible for assessing its compliance with the Applicable Servicing Criteria. 2. The Company 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. Other than as identified on Schedule A hereto, as of and for the Period, the Company was in material compliance with the Applicable Servicing Criteria. Any material instances of noncompliance by a vendor of which the Company is aware and any material deficiency in the Company's policies and procedures to monitor vendors' compliance that the Company has identified is specified on Schedule A hereto. KPMG LLP, a registered public accounting firm, has issued an attestation report with respect to the Company's foregoing assessment of compliance as of and for the Period. WELLS FARGO BANK, NATIONAL ASSOCIATION By:/s/ Brian Bartlett Brian Bartlett Its: Executive Vice President Dated: March 1, 2007 (page) (logo) WELLS FARGO Corporate Trust Services 9062 Old Annapolis Road Columbia, MD 21045-1951 410 884-2000 410 715-2380 Fax Wells Fargo Bank, N.A. Schedule A Material Instances of Noncompliance by the Company 1122(d)(3)(i)- Delinquency Reporting - During the reporting period, certain monthly investor or remittance reports included errors in the calculation and/or the reporting of delinquencies for the pool assets, which errors may or may not have been material. All such errors were the result of data processing errors and/or the mistaken interpretation of data provided by other parties participating in the servicing function. All necessary adjustments to data processing systems and/or interpretive clarifications have been made to correct those errors and to remedy related procedures. Material instances of Noncompliance by any Vendor NONE Material Deficiencies In Company's Policies and Procedures to Monitor Vendors' Compliance NONE EX-33 12 gsa06018_ex33j.txt EX-33 (j) (logo) WELLS FARGO Corporate Trust Services 9062 Old Annapolis Road Columbia, MD 21045-1951 410 884-2000 410 715-2380 Fax Wells Fargo Bank, N.A. ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA Corporate Trust Services division of Wells Fargo Bank, National Association (the "Company") provides this assessment of compliance with the following applicable 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 regards to the servicing platform for the period as follows: Platform: Publicly-issued (i.e., transaction-level reporting initially required under the Securities Exchange Act of 1934, as amended) residential mortgage-backed securities, commercial mortgage-backed securities and other asset-backed securities, for which the Company provides master servicing, trustee, securities administration or paying agent services, excluding transactions issued by any agency or instrumentality of the U.S. government or any government sponsored entity (the "Platform"). Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d), to the extent required in the related transaction agreements or required by the Item 1122(d) servicing criteria in regards to the activities performed by the Company, except for the following criteria: 1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), 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"). Third parties classified as vendors: With respect to servicing criteria 1122(d)(4)(i), the Company has engaged various vendors to handle certain Uniform Commercial Code filing functions required by the servicing criteria ("vendors"). The Company has determined that none of the vendors is a "servicer" as defined in Item 1101(j) of Regulation AB, and the Company elects to take responsibility for assessing compliance with the portion of 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"). The Company has policies and procedures in place to provide reasonable assurance that each vendor's 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. With respect to the Platform and the Period, the Company provides the following assessment of compliance with respect to the Applicable Servicing Criteria: 1. The Company is responsible for assessing its compliance with the Applicable Servicing Criteria. 2. The Company 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. Other than as identified on Schedule A hereto, as of and for the Period, the Company was in material compliance with the Applicable Servicing Criteria. Any material instances of noncompliance by a vendor of which the Company is aware and any material deficiency in the Company's policies and procedures to monitor vendors' compliance that the Company has identified is specified on Schedule A hereto. KPMG LLP, a registered public accounting firm, has issued an attestation report with respect to the Company's foregoing assessment of compliance as of and for the Period. WELLS FARGO BANK, NATIONAL ASSOCIATION By:/s/ Brian Bartlett Brian Bartlett Its: Executive Vice President Dated: March 1, 2007 (page) (logo) WELLS FARGO Corporate Trust Services 9062 Old Annapolis Road Columbia, MD 21045-1951 410 884-2000 410 715-2380 Fax Wells Fargo Bank, N.A. Schedule A Material Instances of Noncompliance by the Company 1122(d)(3)(i)- Delinquency Reporting - During the reporting period, certain monthly investor or remittance reports included errors in the calculation and/or the reporting of delinquencies for the pool assets, which errors may or may not have been material. All such errors were the result of data processing errors and/or the mistaken interpretation of data provided by other parties participating in the servicing function. All necessary adjustments to data processing systems and/or interpretive clarifications have been made to correct those errors and to remedy related procedures. Material instances of Noncompliance by any Vendor NONE Material Deficiencies In Company's Policies and Procedures to Monitor Vendors' Compliance NONE EX-33 13 gsa06018_ex33k.txt EX-33 (k) (logo) WELLS FARGO Wells Fargo Bank, N.A. Document Custody 1015 10th Avenue SE Minneapolis, MN 55414 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 EX-33 14 gsa06018_ex33l.txt EX-33 (l) (logo) ZC STERLING ZC Sterling Corporation 210 Interstate North Parkway Suite 400 Atlanta, GA 30339 Tel 770.690.8400 Fax 770.690.8240 http://www.zcsterling.com Report on Assessment of Compliance with Securities and Exchange Commission's Regulation AB Servicing Criteria For the calendar year ending December 31 2006, or portion thereof (the "Period"), ZC Sterling Insurance Agency, Inc. ("ZCSIA") has been a subcontractor for Servicers identified in Appendix A. The undersigned are Senior Vice Presidents of ZCSIA, have sufficient authority to make the statements contained in this Assertion and are responsible for assessing compliance with the servicing criteria applicable to ZCSIA. ZCSIA has used the servicing criteria communicated to ZCSIA by the Servicer to assess compliance with the applicable servicing criteria. Accordingly, servicing criteria 1122 (d) 1(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii), and 1122 (d) 4(xiii) are applicable to the activities performed by ZCSIA with respect to the Platforms covered by this report. The remaining servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB are not applicable to the activities performed by ZCSIA with respect to the Platform covered by this report. As a subcontractor for Servicer, ZCSIA has determined that it complied in all material respects with the servicing criteria listed below. ZCSIA engaged Ernst & Young, LLP ("E&Y"), a registered public accounting firm, to review ZCSIA's assessment, and E&Y has issued an attestation report on ZCSIA's assessment of compliance with the applicable servicing criteria for the Period. 1. ZCSIA maintained a fidelity bond and errors & omissions policy in effect on ZCSIA throughout the reporting period in the amount of coverage required by the transaction agreements between the Servicer and ZCSIA (1122(d)((1)(iv)). 2. To the extent that ZCSIA prints checks for Servicer or otherwise has Servicer's checks or check stock, unissued checks are safeguarded so as to prevent unauthorized access (1122(d)(2)(vi)). AS OF DECEMBER 31, 2006, THIS PROVISION WILL APPLY ONLY FOR THE FOLLOWING SERVICERS: ABN Amro Mortgage Group, Inc, Option One Mortgage Corporation, Sun Trust Mortgage, Inc., HomEq Servicing Corporation, Wachovia Insurance Corporation, Wells Fargo Home Mortgage. (page) 3. Payments made on behalf of Servicer's obligor for insurance premiums 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 thirty (30) calendar days prior to these dates, or such other number of days specified in the transaction agreements between Servicer and ZCSIA (1122(d)(4)(xi)). 4. Any late payment penalties in connection with any payment for insurance to be made on behalf of Servicer's obligor are paid from the Servicer's funds or ZCSIA's funds and not charged to Servicer's obligor, unless the late payment was due to the obligor's error or omission (1122(d)(4)(xii)). 5. File(s) provided to Servicer from which Servicer may make disbursements made on behalf of Servicer's obligor are provided to Servicer on an accurate and timely basis and the information thereon is subject to such controls as are specified in the transaction agreements between Servicer and ZCSIA (1122(d)(4)(xiii)). Sincerely, ZC STERLING INSURANCE AGENCY, INC. By: /s/ Arthur J. Castner Arthur J. Castner Title: Senior Vice President - Hazard Operations Date: February 20, 20007 By: /s/ James P. Novak James P. Novak Title: Senior Vice President & General Counsel Date: February 20, 2007 2 (page) Appendix A The following is a list of Clients serviced on the ZC Sterling Integrated Product Solution (ZIPS) Platform: 1. ABN Amro Mortgage Group, Inc. 2. Dovenmuehle Mortgage, Inc. 3. HomEq Servicing Corporation 4. Option One Mortgage Corporation 5. People's Choice Home Loan, Inc. 6. Sun Trust Mortgage, Inc. 7. Wachovia Insurance Agency (and its affiliates, including Wachovia Mortgage Corporation) 8. Wells Fargo Home Mortgage 3 EX-34 15 gsa06018_ex34a.txt EX-34 (a) (logo) PRICEWATERHOUSECOOPERS Report of Independent Registered Public Accounting Firm To the Shareholders and the Board of Directors of Assurant, Inc. We have examined American Security Insurance Company, Standard Guaranty Insurance Company and TrackSure Insurance Agency, Inc. (formerly, "Safeco Financial Institution Solutions, Inc.")'s (affiliates of Assurant Inc., collectively, the "Asserting Party") compliance with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for all the mortgage loan-tracking transactions for such asset-backed securities transactions that were registered after January 1, 2006 with the Securities and Exchange Commission pursuant to the Securities Act of 1933 (the "Platform") described in the accompanying "Restated Report on Assessment of Compliance with 1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB Servicing Criteria", as of December 31, 2006 and for the year then ended (the "Reporting Period"), excluding criteria 1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(v), 1122(d)(2)(vii), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and 1122(d)(4)(xiii)-(xv), which the Asserting Party has determined are not applicable to the servicing activities performed by it with respect to the Platform. Management is responsible for compliance with the servicing criteria. Our responsibility is to express an opinion on the Management'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 Asserting Party'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 Asserting Party 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 Asserting Party 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 Asserting Party 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 Asserting Party's compliance with the servicing criteria. The Asserting Party previously excluded the applicable servicing criteria set forth in 1122(d)(4)(xii) from the scope of its assessment of compliance. The Asserting Party has now assessed its compliance with the servicing criterion 1122(d)(4)(xii) for the Reporting Period and has identified material noncompliance with that servicing criterion. Our examination also disclosed material noncompliance 1 with the servicing criterion. Specifically, the Asserting Party did not have, during the reporting period, sufficient policies and procedures to capture the information with respect to the Platform necessary to determine whether any late payment penalties in connection with any payment to be made on behalf of an obligor are paid from the servicer's funds and are not charged to the obligor, unless the late payment was due to the obligor's error or omission. The Asserting Party has restated its previous assessment for the Reporting Period, which excluded evaluation of the criterion, to include the criterion and reflect the material noncompliance as a result of its assessment. Accordingly, our present opinion on the Asserting Party's compliance with the applicable servicing criteria, as presented herein, is different from that expressed in our previous report. In our opinion, except for the material noncompliance described in the preceding paragraph, the Asserting Party complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2006 for the Platform, in all material respects. /s/ PriceWaterhouseCoopers LLP February 23, 2007, except for the Asserting Party's restatement described above regarding the assessment of the servicing criteria set forth in 1122(d)(4)(xii) which was previously excluded from the scope of its assessment of compliance with applicable servicing criteria, as to which the date is January 30, 2008 2 EX-34 16 gsa06018_ex34b.txt EX-34 (b) (logo) PRICEWATERHOUSECOOPERS PricewaterhouseCoopers LLP 2001 Ross Avenue, Suite 1800 Dallas TX 75201-2997 Telephone (214) 999 1400 Facsimile (214) 754 7991 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 (the "Company") 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. 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, 2007 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), 1122(d)(4)(ii), 1122(d)(4)(iii), 1122(d)(4)(vi), 1122(d)(4)(xi), 1122(d)(4)(xii) 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 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 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. (page) (logo) PRICEWATERHOUSECOOPERS 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. The Company had taken responsibility for the servicing criteria set forth in 1122(d)(4)(xi) and 1122(d)(4)(xii) in its previous assessment dated March 28,2007. The Company has since been informed that other servicers have taken responsibility for those servicing criteria in their assessments for the year ended December 31, 2006. Accordingly, the Company has restated its previous assessment for the for the period February 24,2006 to December 31,2006 to exclude the servicing criteria set forth in 1122(d)(4)(xi) and 1122(d)(4)(xii). /s/ PricewaterhouseCoopers LLP March 28, 2007, except for the Company's restatement described above regarding the exclusion of the servicing criteria set forth in 1122(d)(4)(xi) and 1122(d)(4)(xii) which was previously included in the scope of its assessment of compliance with the applicable servicing criteria, as to which the date is March 10, 2008. Appendix A Avelo Mortgage, L.L.C. as of December 31, 2006
Deal Name Short Name Closing Date Closed Deals GSR Mortgage Loan Trust 2006-2F GSR 2006-2F 2/24/2006 GSAA Home Equity Trust 2006-3 GSAA 2006-3 2/24/2006 GSAA Home Equity Trust 2006-4 GSAA 2006-4 3/2/2006 GSR Mortgage Loan Trust 2006-3F GSR 2006-3F 3/30/2006 GSAA Home Equity Trust 2006-5 GSAA 2006-5 3/30/2006 GSR Mortgage Loan Trust 2006-4F GSR 2006-4F 4/28/2006 GSAA Home Equity Trust 2006-6 GSAA 2006-6 4/28/2006 GSAA Home Equity Trust 2006-7 GSAA 2006-7 4/28/2006 GSAA Home Equity Trust 2006-8 GSAA 2006-8 4/28/2006 GSR Mortgage Loan Trust 2006-5F GSR 2006-5F 5/26/2006 GSAA Home Equity Trust 2006-9 GSAA 2006-9 5/26/2006 GSAMP Trust 2006-HE3 GSAMP 2006-HE3 5/26/2006 GSAMP 2006-SEA 1 GSAMP 2006-SEA1 6/16/2006 GSAA Home Equity Trust 2006-10 GSAA 2006-10 6/29/2006 GSAMP Trust 2006-HE4 GSAMP 2006-HE4 6/29/2006 GSAA Home Equity Trust 2006-11 GSAA 2006-11 6/30/2006 GSR Mortgage Loan Trust 2006-OA1 GSR 2006-OA1 8/24/2006 GSR Mortgage Loan Trust 2006-8F GSR 2006-8F 8/25/2006 GSAA Home Equity Trust 2006-14 GSAA 2006-14 8/25/2006 GSAMP Trust 2006-HE5 GSAMP 2006-HE5 8/25/2006 GSAA Home Equity Trust 2006-15 GSAA 2006-15 9/28/2006 GSAA Home Equity Trust 2006-16 GSAA 2006-16 9/28/2006 GSRPM Trust 2006-2 GSAMP 2006-RPM2 10/16/2006 GSAA Home Equity Trust 2006-17 GSAA 2006-17 10/27/2006 GSAMP Trust 2006-HE7 GSAMP 2006-HE7 10/30/2006 GSAA Home Equity Trust 2006-19 GSAA 2006-19 11/24/2006 GSAA Home Equity Trust 2006-18 GSAA 2006-18 11/30/2006 GSAA Home Equity Trust 2006-S1 GSAA 2006-S1 12/28/2006 GSR Mortgage Loan Trust 2006-10F GSR 2006-10F 12/29/2006 GreenPoint Mortgage Funding Trust 2006-OH1 GPMF 2006-OH 12/29/2006 GSAA Home Equity Trust 2006-20 GSAA 2006-20 12/29/2006 GSAMP Trust 2006-HE8 GSAMP 2006-HE8 12/29/2006
Appendix A (cont.) Avelo Mortgage, L.L.C. as of December 31, 2006
Deal Name Master Trustee Servicer Closed Deals GSR Mortgage Loan Trust 2006-2F Wells US Bank National Association GSAA Home Equity Trust 2006-3 Chase US Bank National Association GSAA Home Equity Trust 2006-4 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-3F Wells US Bank National Association GSAA Home Equity Trust 2006-5 Chase US Bank National Association GSR Mortgage Loan Trust 2006-4F Chase US Bank National Association GSAA Home Equity Trust 2006-6 Chase US Bank National Association GSAA Home Equity Trust 2006-7 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-8 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-5F Wells US Bank National Association GSAA Home Equity Trust 2006-9 Chase US Bank National Association GSAMP Trust 2006-HE3 Wells LaSalle Bank National Association GSAMP 2006-SEA 1 Chase Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-10 Wells Deutsche Bank National Trust Company GSAMP Trust 2006-HE4 Wells LaSalle Bank National Association GSAA Home Equity Trust 2006-11 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-OA1 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-8F Wells US Bank National Association GSAA Home Equity Trust 2006-14 Wells LaSalle Bank National Association GSAMP Trust 2006-HE5 Wells LaSalle Bank National Association GSAA Home Equity Trust 2006-15 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-16 Wells Deutsche Bank National Trust Company GSRPM Trust 2006-2 Chase Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-17 Wells Deutsche Bank National Trust Company GSAMP Trust 2006-HE7 Wells LaSalle Bank National Association GSAA Home Equity Trust 2006-19 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-18 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-S1 Wells Deutsche Bank National Trust Company GSR Mortgage Loan Trust 2006-10F Wells US Bank National Association GreenPoint Mortgage Funding Trust 2006-OH1 Wells Deutsche Bank National Trust Company GSAA Home Equity Trust 2006-20 Wells US Bank National Association GSAMP Trust 2006-HE8 Wells LaSalle Bank National Association
EX-34 17 gsa06018_ex34c.txt EX-34 (c) (logo) KPMG KPMG LLP 303 East Wacker Drive Chicago, IL 60601-5212 Report of Independent Registered Public Accounting Firm The Board of Directors The Trust & Securities Services department of Deutsche Bank National Trust Company and Deutsche Bank Trust 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 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 (page) (logo) KPMG 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 KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative. EX-34 18 gsa06018_ex34d.txt EX-34 (d) (logo) ERNST & YOUNG Ernst & Young LLP 8484 Westpark Drive McLean, VA 22102 Phone: (703) 747-1000 www.ey.com Report of Independent Registered Public Accounting Firm Board of Directors GreenPoint Mortgage Funding, Inc. We have examined management's assertion included in the accompanying report of Certification Regarding Compliance with Applicable Servicing Criteria, that GreenPoint Mortgage Funding, Inc. (the "Company") complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB for the residential mortgage loan servicing platform, except for the instances of material noncompliance described therein, as of and for the year ended December 31, 2006, and except for criteria 1122(d)(1)(iii), 1122(d)(4)(i), 1122(d)(4)(xi), 1122(d)(4)(xii), and 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 the applicable servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company's compliance with the applicable 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 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 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. As described in management's assertion, for servicing criteria 1122(d)(2)(i) and 1122(d)(4)(iv), 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 applicable servicing criteria applicable to each vendor as permitted by 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 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. Our examination disclosed the following material noncompliance with servicing criteria 1122(d)(1)(i), 1122(d)(2)(iv), and 1122(d)(3)(ii) applicable to the Company's platform covered by this report during the year ended December 31, 2006. 1122(d)(1)(i) - There were no policies and procedures instituted to monitor the performance or other triggers and events of defaults in accordance with the transaction agreements; 1122(d)(2)(iv) - The related accounts for each transaction were not separately maintained as set forth in the transaction agreements; and, 1122(d)(3)(ii) - Amounts due to investors were not remitted in accordance with the timeframes set forth in the transaction agreements. The information in the Certification Regarding Compliance with Applicable Servicing Criteria in Item 2 of Appendix B (i.e., remediation procedures) is presented by the Company for information purposes. Such information has not been subjected to the procedures applied in our examination of management's assertion as described above, and accordingly, we express no opinion on it. In our opinion, except for the material noncompliance described in the fourth paragraph, the Company complied, in all material respects, with the aforementioned servicing criteria, including servicing criteria 1122(d)(2)(i) and 1122(d)(4)(iv) for which compliance is determined based on Interpretation 17.06 as described above, as of and for the year ended December 31, 2006 for the residential mortgage loan servicing platform. /s/ Ernst & Young LLP March 1, 2007 EX-34 19 gsa06018_ex34e.txt EX-34 (e) (logo) KPMG KPMG LLP 1601 Market Street Philadelphia, PA 19103-2499 Report of Independent Registered Public Accounting Firm The Board of Members Regulus Group LLC: We have examined management's assessment for those customers that management has informed us have requested confirmation of compliance, included in the accompanying Report on Assessment of Compliance with Regulation AB Servicing Criteria, that Regulus Group LLC complied with the servicing criteria set forth in Item 1122(d)(2)(i) and 1122(d)(4)(iv) of the Securities and Exchange Commission's Regulation AB for remittance processing services to those issuers of asset backed securities and servicers of loan and/or receivables portfolios that include pool assets for asset backed securities transactions (the Platform) as of and for the year ended December 31, 2006. Regulus Group LLC has determined that the remainder of the servicing criteria are not applicable to the activities it performs with respect to the Platform as of and for the year 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 assessment 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. In our opinion, management's assessment that the Company complied with the aforementioned servicing criteria as of and for the year ended December 31, 2006 is fairly stated, in all material respects. /s/ KPMG LLP Philadelphia, PA February 22, 2007 KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative. EX-34 20 gsa06018_ex34f.txt EX-34 (f) (logo) Ernst & Young * Ernst & Young LLP 5 Times Square New York, New York 10036-6530 * Phone (212) 773-3000 www.ey.com 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. (page) 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 A Member Practice of Ernst & Young Global EX-34 21 gsa06018_ex34g.txt EX-34 (g) (logo) ERNST & YOUNG * 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 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 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 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 A Member Practice of Ernst & Young Global EX-34 22 gsa06018_ex34h.txt EX-34 (h) (logo) KPMG KPMG LLP 2500 Ruan Center 666 Grand Avenue Des Moines, IA 50309 Report of Independent Registered Public Accounting Firm The Board of Directors Wells Fargo Bank, N.A.: We have examined Wells Fargo Bank, N.A.'s (the Company) compliance with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for its primary servicing of residential mortgage loans by its Wells Fargo Home Mortgage division, other than the servicing of such loans for Freddie Mac, Fannie Mae, Ginnie Mae, state and local government bond programs, or a Federal Home Loan Bank (the Platform), except for servicing criteria 1122(d)(1)(iii) and 1122(d)(4)(xv), which the Company has determined are not applicable to the activities it performs with respect to the Platform, as of and for the year ended December 31, 2006. Management is responsible for the Company's compliance with those servicing criteria. Our responsibility is to express an opinion on 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. Our examination disclosed the following instances of material noncompliance with certain servicing criteria applicable to the Company during the year ended December 31, 2006: 1. 1122(d)(3)(i) - Delinquency Reporting - The Company 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. 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. 2. 1122(d)(4)(vii) - Notification of Intent to Foreclose - The Company, as required by certain servicing agreements, did not provide investors with prior notification of intent to foreclose. (page) (logo) KPMG As described in the accompanying 2006 Certification Regarding Compliance with Applicable Servicing Criteria, for servicing criteria 1122(d)(2)(i), 1122(d)(2)(vi), 1122(d)(4)(iv), 1122(d)(4)(xi), and 1122(d)(4)(xiii), 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 "servicers" 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"), with the exception of those vendors who have provided their own reports on assessment of compliance with servicing criteria to the Company, for which the Company does not take such responsibility. 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, except for the instances of material noncompliance described above, the Company complied, in all material respects, with the aforementioned servicing criteria as of and for the year ended December 31, 2006. /s/ KPMG LLP Des Moines, Iowa March 1, 2007 KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative. EX-34 23 gsa06018_ex34i.txt EX-34 (i) (logo) KPMG KPMG LLP 303 East Wacker Drive Chicago, IL 60801-5212 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 the compliance of the Corporate Trust Services division of Wells Fargo Bank, National Association (the Company) 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 initially required under the Securities Exchange Act of 1934, as amended) residential mortgage-backed securities, commercial mortgage-backed securities and other asset-backed securities, for which the Company provides master servicing, trustee, securities administration or paying agent services, excluding transactions issued by any agency or instrumentality of the U.S. government or any government sponsored entity (the Platform), except for servicing criteria 1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), 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 the accompanying management's Assessment of Compliance With Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), 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 KPMG LLP, a U.S. limited liability partnership, in the U.S. member firm of KPMG International, a Swiss cooperative. (page) (logo) KPMG procedures in place designed to provide 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. Our examination disclosed material noncompliance with criterion 1122(d)(3)(i), as applicable to the Company during the twelve months ended December 31, 2006. Certain monthly investor or remittance reports included errors in the calculation and/or the reporting of delinquencies for the pool assets. In our opinion, except for the material non-compliance described above, the Company complied, in all material respects, with the aforementioned servicing criteria, including servicing criteria for which compliance is determined based on Interpretation 17.06 as discussed above, as of and for the twelve months ended December 31, 2006. /s/ KPMG LLP Chicago, IL 60601 March 1, 2007 EX-34 24 gsa06018_ex34j.txt EX-34 (j) (logo) KPMG KPMG LLP 303 East Wacker Drive Chicago, IL 60801-5212 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 the compliance of the Corporate Trust Services division of Wells Fargo Bank, National Association (the Company) 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 initially required under the Securities Exchange Act of 1934, as amended) residential mortgage-backed securities, commercial mortgage-backed securities and other asset-backed securities, for which the Company provides master servicing, trustee, securities administration or paying agent services, excluding transactions issued by any agency or instrumentality of the U.S. government or any government sponsored entity (the Platform), except for servicing criteria 1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), 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 the accompanying management's Assessment of Compliance With Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), 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 KPMG LLP, a U.S. limited liability partnership, in the U.S. member firm of KPMG International, a Swiss cooperative. (page) (logo) KPMG procedures in place designed to provide 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. Our examination disclosed material noncompliance with criterion 1122(d)(3)(i), as applicable to the Company during the twelve months ended December 31, 2006. Certain monthly investor or remittance reports included errors in the calculation and/or the reporting of delinquencies for the pool assets. In our opinion, except for the material non-compliance described above, the Company complied, in all material respects, with the aforementioned servicing criteria, including servicing criteria for which compliance is determined based on Interpretation 17.06 as discussed above, as of and for the twelve months ended December 31, 2006. /s/ KPMG LLP Chicago, IL 60601 March 1, 2007 EX-34 25 gsa06018_ex34k.txt EX-34 (k) (logo) KPMG KPMG LLP 303 East Wacker Drive Chicago, IL 60601-5212 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 (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. 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 LLP Chicago, Illinois March 1, 2007 KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative. EX-34 26 gsa06018_ex34l.txt EX-34 (l) (logo) ERNST & YOUNG Ernst & Young LLP Suite 2800 600 Peachtree Street Atlanta, Georgia 30308-2215 Phone: (404) 874-8300 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 Securities and Exchange Commission's Regulation AB Servicing Criteria, that ZC Sterling Insurance Agency, Inc. (the Company) complied with certain servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the ZC Sterling Integrated Product Solution (ZIPS) hazard insurance outsourcing Platform (Platform) as of and for the year ended December 31, 2006. The Company has determined that only certain servicing criteria 1122 (d) 1(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii), and 1122 (d) 4(xiii) are applicable to the activities performed by them with respect to the Platform covered by this report. The Company has determined that the remaining servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB are not applicable to the activities performed by them with respect to the Platform covered by this report. See Appendix A of management's assertion for the 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 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 less than all of the servicing activities related to the Platform, and determining whether the Company performed those selected activities in compliance with the servicing criteria. Furthermore, our procedures were limited to the 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 Platform. 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 year ended December 31, 2006 for the ZIPS Platform is fairly stated, in all material respects. /s/ Ernst & Young LLP February 20, 2007 A Member Practice of Ernst & Young Global EX-35 27 gsa06018_ex35b.txt EX-35 (b) (logo) AVELO MORTGAGE Avelo Mortgage, Annual Compliance Statement Re: The Flow Servicing Agreement dated as of January 1, 2006 (the "Agreement"), among Goldman Sachs Mortgage Company and Avelo Mortgage, LLC and GSAA Home Equity Trust 2006-18 1. A review has been completed of Avelo Mortgage, LLC'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 600 E. Las Colina Blvd. Suite 620 Irving, TX 75039 972.910.7000 F. 972.910.7099 EX-35 28 gsa06018_ex35h.txt EX-35 (h) (logo) WELLS FARGO HOME MORTGAGE Wells Fargo Home Mortgage One Home Campus Des Moines,IA 50328-0001 Wells Fargo Bank, N.A. Servicer Compliance Statement 1. I, John B. Brown, Senior Vice President of Wells Fargo Bank, N.A. ("Wells Fargo") hereby state that a review of the activities of Wells Fargo during the calendar year 2006 and of Wells Fargo's performance under the servicing agreement(s) listed on the attached Exhibit A (the "Servicing Agreement(s)") has been made under my supervision. 2. To the best of my knowledge, based on such review , Wells Fargo has fulfilled all of its obligations under the Servicing Agreement(s) in all material respects throughout 2006. /s/ John B. Brown John B. Brown Senior Vice President Wells Fargo Bank, N.A. March 1, 2007 Wells Fargo Home Mortgage is a division of Wells Fargo Bank, N.A. (page) EXHIBIT A
MASTER SERVICER/TRUSTEE CLIENT INV# INV DEAL NAME 708 349 WELLS FARGO HE TRUST WELLS FARGO CTS WFHET 2006-2 708 B80 WELLS FARGO HE TRUST WELLS FARGO CTS WFHET 2005-4 708 B84 WELLS FARGO HE TRUST WELLS FARGO CTS WFHET 2006-1 708 J82 WELLS FARGO HE TRUST WELLS FARGO CTS WFHET 2004-1 708 L65 WELLS FARGO HE TRUST WELLS FARGO CTS WFHET 2005-1 708 M46 WELLS FARGO HE TRUST WELLS FARGO CTS WFHET 2005-3 708 M72 WELLS FARGO HE TRUST WELLS FARGO CTS WFHET 2005-2 708 N33 WELLS FARGO HE TRUST WELLS FARGO CTS WFHET 2004-2 (page) 106 800 NOMURA PMSR WELLS FARGO CTS NAAC 2005-AP1 106 801 NOMURA PMSR WELLS FARGO CTS NAAC 2004-AP3 106 802 NOMURA PMSR WELLS FARGO CTS NAAC 2005-AP3 106 810 NOMURA PMSR WELLS FARGO CTS NAAC 2005-AP2 106 811 NOMURA PMSR WELLS FARGO CTS NAAC 2005-AP3 106 812 NOMURA PMSR WELLS FARGO CTS NAAC 2005-AR3 106 813 NOMURA PMSR WELLS FARGO CTS NAAC 2005-AR4 106 814 NOMURA PMSR WELLS FARGO CTS NAAC 2005-AR5 106 815 NOMURA PMSR WELLS FARGO CTS NAAC 2006-AP1 106 816 NOMURA PMSR WELLS FARGO CTS NHELI 2006-HEI 106 817 NOMURA PMSR WELLS FARGO CTS 2005-AR6 106 818 NOMURA PMSR WELLS FARGO CTS 2006-AR1 106 819 NOMURA PMSR WELLS FARGO CTS NAAC 2006-AR2 106 821 NOMURA PMSR WELLS FARGO CTS NAAC 2006-AF1 106 822 NOMURA PMSR WELLS FARGO CTS NAAC 2006-AF2 708 232 NOMURA WELLS FARGO CTS NAAC 2004-R2 708 362 NOMURA WELLS FARGO CTS NHELI 2006-WF1 708 392 NOMURA WELLS FARGO CTS NHELI 2006-HE3 708 451 NOMURA WELLS FARGO CTS NAAC 2006-WF1 708 826 NORMURA WELLS FARGO CTS NHEL 2006-AF1 708 L46 NOMURA WELLS FARGO CTS NAAC 2005-WF1 708 M50 NOMURA WELLS FARGO CTS NAAC 2005-AP3 (page) 472 B35 BANK OF AMERICA SERV BAFC 2006-A 472 L63 BANK OF AMERICA SERV BAFC 2005-D 591 J78 BANK OF AMERICA WFB MASTER SERVICING BAFC 2004-1 591 M01 BANK OF AMERICA WFB MASTER SERVICING ABFC 2002-W1 591 M07 BANK OF AMERICA WFB MASTER SERVICING ABFC 2002-WF2 591 P45 BANK OF AMERICA WFB MASTER SERVICING BAFC 2003-1 708 366 BANK OF AMERICA SERV BAFC 2006-4 SS#RB16 708 846-001 BANK OF AMERICA MASTERSERV BAFC 2006-I 708 849-001 BANK OF AMERICA SERV BAFC 2006-J 708 B15 BANK OF AMERICA SERV BAFC 2006-1 708 B30 BANK OF AMERICA SERV BAFC 2005-07 708 B32 BANK OF AMERICA SERV BAFC 2006-D 708 B35 BANK OF AMERICA SERV BAFC 2006-A 708 B42 BANK OF AMERICA SERV BAFC 2006-2 708 B50 BANK OF AMERICA SERV BAFC 2006-3 708 B65 BANK OF AMERICA SERV BAFC 2005-8 708 B83 BANK OF AMERICA SERV BAFC 2006-F 708 L16 BANK OF AMERICA SERV BAFC 2005-2 708 L29 BANK OF AMERICA SERV ABFC 2005-WF1 708 L51 BANK OF AMERICA SERV BAFC 2005-3 708 L63 BANK OF AMERICA SERV BAFC 2005-D 708 L73 BANK OF AMERICA WFB MASTER SERVICING BAFC 2005-E 708 M36 BANK OF AMERICA WFB MASTER SERVICING BAFC 2005-6 SS#R964 708 M76 BANK OF AMERICA SERV BAFC 2005-05 SS#R919 708 P24 BANK OF AMERICA WFB MASTER SERVICING ABFC 2003-WF1 (page) 472 H62 COUNTRYWIDE WFB MASTER SERVICING FNMA 2002-W1 685 H62 COUNTRYWIDE WFB MASTER SERVICING FNMA 2002-W1 (page) 106 300 CSMC WELLS FARGO CTS PMSR CSFB 2003-29 106 301 CSMC WELLS FARGO CTS PMSR CSFB 2003-25 106 302 CSMC WELLS FARGO CTS PMSR CSFB 2003-27 106 303 CSMC WELLS FARGO CTS PMSR CSFB 2004-1 106 305 CSMC WELLS FARGO CTS PMSR CSFB 2004-AR1 106 306 CSMC WELLS FARGO CTS PMSR CSFB 2004-AR2 106 307 CSMC WELLS FARGO CTS PMSR CSFB 2004-AR3 106 308 CSMC WELLS FARGO CTS PMSR CSFB 2004-AR4 106 309 CSMC WELLS FARGO CTS PMSR CSFB 2004-4 106 311 CSMC WELLS FARGO CTS CSFB 2004-AR6 106 314 CSMC WELLS FARGO CTS CSFB 2004-5 106 315 CSMC WELLS FARGO CTS PMSR CSFB 2004-ARMT 1 106 316 CSMC WELLS FARGO CTS PMSR CSFB 2004-8 106 319 CSMC WELLS FARGO CTS PMSR CSFB ARMT 2004-3 106 321 CSMC WELLS FARGO CTS PMSR CSFB 2004-6 106 322 CSMC WELLS FARGO CTS PMSR CSFB 2004-7 106 324 CSMC WELLS FARGO CTS PMSR ARMT 2004-5 106 326 CSMC WELLS FARGO CTS PMSR CSFB 2005-1 106 327 CSMC WELLS FARGO CTS PMSR CSFB 2005-2 106 331 CSMC WELLS FARGO CTS PMSR CSFB 2005-4 106 332 CSMC WELLS FARGO CTS 2004-AR1 106 333 CSMC WELLS FARGO CTS 2004-AR2 106 334 CSMC WELLS FARGO CTS 2004-AR3 106 335 CSMC WELLS FARGO CTS 2004-AR4 106 336 CSMC WELLS FARGO CTS PMSR ARMT 2005-3 106 337 CSMC WELLS FARGO CTS PMSR ARMT 2005-4 106 345 CSMC WELLS FARGO CTS CSFB 2003-19 106 347 CSMC WELLS FARGO CTS PMSR ARMT 2005-5 106 348 CSMC WELLS FARGO CTS PMSR CSFB 2005-5 106 352 CSMC WELLS FARGO CTS PMSR CSFB 2005-6 106 353 CSMC WELLS FARGO CTS PMSR CSFB 2005-6 106 354 CSMC WELLS FARGO CTS PMSR CSFB 2004-3 106 355 CSMC WELLS FARGO CTS PMSR ARMT 2005-6A 106 357 CSMC WELLS FARGO CTS PMSR CSFB 2005-7 106 362 CSMC WELLS FARGO CTS PMSR CSFB 2003-21 106 363 CSMC WELLS FARGO CTS PMSR ARMT 2005-9 106 364 CSMC WELLS FARGO CTS CSFB PMSR 2005-8 106 365 CSMC WELLS FARGO CTS PMSR 2003-AR30 106 369 CSMC WELLS FARGO CTS PMSR 2005-9 106 374 CSMC WELLS FARGO CTS PMSR CSMC 2005-11 106 379 CSMC WELLS FARGO CTS CSMC PMSR 2006-2 106 383 CSMC WELLS FARGO CTS CSMC 2003-AR30 106 384 CSMC WELLS FARGO CTS CSAB 2006-1 106 402 CSMC WELLS FARGO CTS CSMC 2006-6 106 403 CSMC WELLS FARGO CTS ARMT 2006-3 106 405 CSMC WELLS FARGO CTS CSFB 2005-12 106 408 CSMC WELLS FARGO CTS CSMC 2006-8 106 409 CSMC WELLS FARGO CTS CSAB 2006-2 106 508 CSMC WELLS FARGO CTS 2004-CF2 106 519 CSMC WELLS FARGO CTS CSFB 2005-1 106 526 CSMC WELLS FARGO CTS CSFB 2005-3 106 536 CSMC WELLS FARGO CTS CSFB 2005-6 106 542 CSMC WELLS FARGO CTS CSFB 2005-7 (page) 106 544 CSMC WELLS FARGO CTS CSFB 2005-8 106 551 CSMC WELLS FARGO CTS CSFB 2005-10 106 577 CSMC WELLS FARGO CTS CSMC 2006-8a 106 L62 CSMC WELLS FARGO CTS CSFB 2003-27 106 L70 CSMC WELLS FARGO CTS CSFB 2003-21 106 L76 CSMC WELLS FARGO CTS CSFB 2003-23 106 L81 CSMC WELLS FARGO CTS CSFB 2004-3 591 M64 CSMC WELLS FARGO CTS CSFB 2005-8 708 281 CSMC WELLS FARGO CTS FNT 2001-3 CALL DEAL 708 820 CSMC WELLS FARGO CTS CSMC 2006-8 708 821 CSMC WELLS FARGO CTS SEE CAT 708 827 CSMC WELLS FARGO CTS CSMC 2006-9 708 829 CSMC WELLS FARGO CTS CSAB 2006-3 708 839 CSMC WELLS FARGO CTS CSAB-2006-4 708 B49 CSMC WELLS FARGO CTS CSFB 2005-12 708 M64 CSMC WELLS FARGO CTS CSFB 2005-8 708 M86 CSMC WELLS FARGO CTS CSFB 2005-9 (page) 106 S50 DEUTSCHE BANK SUB WELLS FARGO CTS ACE 2004-HE3 106 S51 DEUTSCHE BANK SUB WELLS FARGO CTS ACE 2005-SD2 106 S52 DEUTSCHE BANK SUB WELLS FARGO CTS ACE 2005-SD2 - DSI 106 S53 DEUTSCHE BANK SUB WELLS FARGO CTS ACE 2005-HE5 106 S54 DEUTSCHE BANK WELLS FARGO CTS ACE 2005 SD3 106 S55 DEUTSCHE BANK SUB WELLS FARGO CTS 2ACE 2005-SD3 - DSI 106 S56 DEUTSCHE BANK SUB WELLS FARGO CTS ACE 2006-SD1 106 S57 DEUTSCHE BANK SUB WELLS FARGO CTS ACE 2006-SD1- DSI 106 S58 DEUTSCHE BANK SUB WELLS FARGO CTS ACE 2006-SD2 106 S59 DEUTSCHE BANK SUB WELLS FARGO CTS ACE 2006-SD2- DSI 106 X01 DEUTSCHE BANK PMSR WELLS FARGO CTS ACE 2005-HE5 106 X03 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT05AR1 106 X04 DEUTSCHE BANK PMSR WELLS FARGO CTS ACE 2005-HE7 106 X05 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT2005-4 106 X06 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT05-AR2 106 X07 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT2005-5 106 X08 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT2005-6 106 X13 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT 2006-AB2 106 X15 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT 2006-AB3 106 X16 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT 2006-AR3 106 X17 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT 2006-AB4 106 X18 DEUTSCHE BANK PMSR WELLS FARGO CTS DBALT 2006-AR4 106 X19 DEUTSCHE PMSR WELLS FARGO CTS DBALT 2006-AR5 591 H29 DEUTSCHE BANK WELLS FARGO CTS ACE 2001-HE1 591 J27 DEUTSCHE BANK WELLS FARGO CTS ACE 2003-HE1 591 L69 DEUTSCHE BANK WELLS FARGO CTS ACE 2005-SD2 591 Q68 DEUTSCHE BANK WELLS FARGO CTS ACE 2002-HE2 708 372 DEUTSCHE BANK WELLS FARGO CTS DBALT 2006-AB3 708 483 DEUTSCHE BANK WELLS FARGO CTS DBALT 2006-AB4 708 830 DEUTSCHE BANK WELLS FARGO CTS DBALT 2006-AR5 708 B63 DEUTSCHE BANK WELLS FARGO CTS DBALT 2006-AF1 708 B88 DEUTSCHE BANK WELLS FARGO CTS DBALT 2006-AB1 708 J83 DEUTSCHE BANK WELLS FARGO CTS ACE 2004-HE1 708 L86 DEUTSCHE BANK WELLS FARGO CTS ACE 2005-WF1 (page) 591 185 EMC WELLS FARGO CTS BSALTA 2006-8 708 341 EMC WELLS FARGO CTS BSABS 2006-2 708 342 EMC WELLS FARGO CTS BSARM 2006-2 591 369 EMC WELLS FARGO CTS BSALTA 2006-4 708 369 EMC WELLS FARGO CTS BSALTA 2006-4 472 376 EMC WELLS FARGO CTS 2001-2 591 376 EMC WELLS FARGO CTS 2001-2 685 376 EMC WELLS FARGO CTS 2001-2 472 382 EMC WELLS FARGO CTS 2001-1 472 437 EMC WELLS FARGO CTS BSABS 2006-SD3 591 437 EMC WELLS FARGO CTS BSABS 2006-SD3 685 437 EMC WELLS FARGO CTS BSABS 2006-SD3 708 437 EMC WELLS FARGO CTS BSABS 2006-SD3 472 888 EMC WELLS FARGO CTS BSALTA 2006-7 708 888 EMC WELLS FARGO CTS BSALTA 2006-7 708 909 EMC WELLS FARGO CTS BSALTA 2004-7 685 931 EMC WELLS FARGO CTS BSABS 2004-SD3 708 931 EMC WELLS FARGO CTS BSABS 2004-SD3 591 B13 EMC WELLS FARGO CTS BART 2006-1 708 B13 EMC WELLS FARGO CTS BART 2006-1 591 B22 EMC WELLS FARGO CTS PRIME 2004-2 708 B22 EMC WELLS FARGO CTS PRIME 2004-2 472 B23 EMC WELLS FARGO CTS BSABS 2006-SD1 685 B23 EMC WELLS FARGO CTS BSABS 2006-SD1 708 B23 EMC WELLS FARGO CTS BSABS 2006-SD1. 591 B53 EMC WELLS FARGO CTS BSALTA 2005-10 708 B66 EMC WELLS FARGO CTS BART 2005-12 591 B88 EMC WELLS FARGO CTS * 591 D29 EMC WELLS FARGO CTS BSARM 2004-8 708 D29 EMC WELLS FARGO CTS BSARM 2004-8 591 H68 EMC WELLS FARGO CTS WFHM 2002-W08 472 H78 EMC WELLS FARGO CTS FNMA 2002-26 685 H78 EMC WELLS FARGO CTS EMC FNMA 2002-26 591 H82 EMC WELLS FARGO CTS BART 2003-6 472 H84 EMC WELLS FARGO CTS FNMA 2002-33 685 H84 EMC WELLS FARGO CTS FNMA 2002-33 472 H94 EMC WELLS FARGO CTS BSABS 2002-1 591 H94 EMC WELLS FARGO CTS BSABS 2002-1 685 H94 EMC WELLS FARGO CTS BSABS 2002-1 591 J05 EMC WELLS FARGO CTS BSABS 685 J05 EMC WELLS FARGO CTS BSABS 708 J05 EMC WELLS FARGO CTS BSABS 591 J12 EMC WELLS FARGO CTS BART 2003-7 708 J12 EMC WELLS FARGO CTS BART 2003-7 472 J17 EMC WELLS FARGO CTS BSABS 2003-SD3 591 J17 EMC WELLS FARGO CTS BSABS 2003-SD3 685 J17 EMC WELLS FARGO CTS BSABS 2003-SD3 708 J17 EMC WELLS FARGO CTS BSABS 2003-SD3 (page) 591 J29 EMC WELLS FARGO CTS OPTRED 12-03 685 J29 EMC WELLS FARGO CTS OPTRED 12-03 472 J55 EMC WELLS FARGO CTS PRIME TRUST 2004-CL1 591 J55 EMC WELLS FARGO CTS PRIME TRUST 2004-CL1 685 J55 EMC WELLS FARGO CTS PRIME TRUST 2004-CL1 591 J61 EMC WELLS FARGO CTS BART 2004-1 708 J61 EMC WELLS FARGO CTS BART 2004-1 591 J72 EMC WELLS FARGO CTS PRIME TRUST 2004-CL2 472 J76 EMC WELLS FARGO CTS BSABS 2004-SD1 591 J76 EMC WELLS FARGO CTS BSABS 2004-SD1 685 J76 EMC WELLS FARGO CTS BSABS 2004-SD1 708 J76 EMC WELLS FARGO CTS BSABS 2004-SD1 472 J79 EMC WELLS FARGO CTS BSALTA 2005-5 591 J79 EMC WELLS FARGO CTS BSALTA 2005-5 591 J94 EMC WELLS FARGO CTS BSABS 2004-SD2 708 J94 EMC WELLS FARGO CTS BSABS 2004-SD2 708 K22 EMC WELLS FARGO CTS BART 2004-11 708 L00 EMC WELLS FARGO CTS BART 2005-1 708 L05 EMC WELLS FARGO CTS BSALTA 2005-2 472 L27 EMC WELLS FARGO CTS BSALTA 2005-4 591 L27 EMC WELLS FARGO CTS BALTA 2005-4 591 L50 EMC WELLS FARGO CTS BART 2005-4 708 L50 EMC WELLS FARGO CTS BART 2005-4 708 L56 EMC WELLS FARGO CTS PRIME 2005-2 591 L81 EMC WELLS FARGO CTS BART 2005-5 708 L81 EMC WELLS FARGO CTS BART 2005-5 MS#B378 472 M43 EMC WELLS FARGO CTS BART 2005-10 SS#B443 591 M43 EMC WELLS FARGO CTS BART 2005-10 708 M43 EMC WELLS FARGO CTS BART 2005-10 SS#B443 708 M53 EMC WELLS FARGO CTS BSABS I 2005-AC6 MS#B398 708 M61 EMC WELLS FARGO CTS PRIME 2005-3 MS#R937 708 M78 EMC WELLS FARGO CTS PRIME 2005-4 S/S#R953 708 M87 EMC WELLS FARGO CTS BART 2005-9 S/S#B431 472 M88 EMC WELLS FARGO CTS BSABS 2005-SD4 591 M88 EMC WELLS FARGO CTS BSABS 2005-SD4 685 M88 EMC WELLS FARGO CTS BSABS 2005-SD4 708 M88 EMC WELLS FARGO CTS BSABS 2005-SD4 591 P25 EMC WELLS FARGO CTS BSART 2003-1 708 P25 EMC WELLS FARGO CTS BSART 2003-1 472 P28 EMC WELLS FARGO CTS BSABS 2003-1 591 P28 EMC WELLS FARGO CTS BSABS 2003-1 685 P28 EMC WELLS FARGO CTS BSABS 2003-1 591 P47 EMC WELLS FARGO CTS BART 2003-3 708 P47 EMC WELLS FARGO CTS BART 2003-3 472 P69 EMC WELLS FARGO CTS BSABS 2003-2 591 P69 EMC WELLS FARGO CTS BSABS 2003-2 685 P69 EMC WELLS FARGO CTS BSABS 2003-2 708 P69 EMC WELLS FARGO CTS BSABS 2003-2 472 P76 EMC WELLS FARGO CTS FNMA GT 685 P76 EMC WELLS FARGO CTS FNMA GT 472 P80 EMC WELLS FARGO CTS SAMI 2003-CL1 591 P86 EMC WELLS FARGO CTS BSARM 2003-5 (page) 708 P86 EMC WELLS FARGO CTS BSARM 2003-5 472 P95 EMC WELLS FARGO CTS BSABS 2003-SD1 591 P95 EMC WELLS FARGO CTS BSABS 2003-SD1 685 P95 EMC WELLS FARGO CTS BSABS 2003-SD1 708 P95 EMC WELLS FARGO CTS BSABS 2003-SD1 472 Q15 EMC WELLS FARGO CTS 5435-5437 685 Q15 EMC WELLS FARGO CTS 5435-5437 472 Q24 EMC WELLS FARGO CTS BSABS 2002-2 591 Q24 EMC WELLS FARGO CTS BSABS 2002-2 685 Q24 EMC WELLS FARGO CTS BSABS 2002-2 591 Q81 EMC WELLS FARGO CTS BART 2002-11 708 Q81 EMC WELLS FARGO CTS BART 2002-11 472 Q82 EMC WELLS FARGO CTS 2002-90 FNMA 685 Q82 EMC WELLS FARGO CTS FNMA 2002-90 591 Q94 EMC WELLS FARGO CTS BSARM 2002-12 708 Q94 EMC WELLS FARGO CTS BSARM 2002-12 106 V51 EMC SUB BSABS WELLS FARGO CTS BSABS 2005-SD3 2005-SD3 106 V52 EMC SUB BSABS WELLS FARGO CTS BSABS 2005-SD4 2005-SD4 106 Y24 EMC PMSR WELLS FARGO CTS BSALTA 2004-10 BSALTA 2004-10 106 Y25 EMC PMSR WELLS FARGO CTS BSALTA 2004-11 BSALTA 2004-11 106 Y26 EMC PMSR WELLS FARGO CTS BSABS 2002-AC1 BSABS 2002-AC1 106 Y32 EMC PMSR WELLS FARGO CTS BSABS 2003-AC3 BSABS 2003-AC3 106 Y33 EMC PMSR WELLS FARGO CTS BSABS 2003-AC4 BSABS 2003-AC4 106 Y34 EMC PMSR WELLS FARGO CTS BSABS 2003-AC5 BSABS 2003-AC5 106 Y35 EMC PMSR WELLS FARGO CTS BSABS 2003-AC6 BSABS 2003-AC6 106 Y36 EMC PMSR WELLS FARGO CTS BSABS 2003-AC7 BSABS 2003-AC7 106 Y37 EMC PMSR WELLS FARGO CTS BSABS 2004-AC1 BSABS 2004-AC1 106 Y38 EMC PMSR WELLS FARGO CTS BSABS 2004-AC2 BSABS 2004-AC2 106 Y39 EMC PMSR WELLS FARGO CTS BSABS 2004-AC3 BSABS 2004-AC3 106 Y40 EMC PMSR WELLS FARGO CTS BSABS 2004-AC4 BSABS 2004-AC4 106 Y41 EMC PMSR WELLS FARGO CTS BSABS 2004-AC5 BSABS 2004-AC5 106 Y42 EMC PMSR WELLS FARGO CTS BSABS 2004-AC6 BSABS 2004-AC6 106 Y43 EMC PMSR WELLS FARGO CTS BSABS 2004-AC7 BSABS 2004-AC7 106 Y44 EMC PMSR WELLS FARGO CTS BSABS 2005-AC1 BSABS 2005-AC1 (page) 106 Y45 EMC PMSR WELLS FARGO CTS BSABS 2005-AC2 BSABS 2005-AC2 106 Y46 EMC PMSR WELLS FARGO CTS BSABS 2005-AC3 BSABS 2005-AC3 106 Y47 EMC PMSR WELLS FARGO CTS PRIME 2003-2 PRIME 2003-2 106 Y48 EMC PMSR WELLS FARGO CTS PRIME 2003-3 PRIME 2003-3 106 Y49 EMC PMSR WELLS FARGO CTS PRIME 2004-1 PRIME 2004-1 106 Y50 EMC PMSR WELLS FARGO CTS PRIME 2005-1 PRIME 2005-1 106 Y53 EMC PMSR WELLS FARGO CTS PRIME 2005-2 PRIME 2005-2 106 Y64 EMC PMSR WELLS FARGO CTS BSABS 2003-AC4 BSABS 2003-AC4 106 Y65 EMC PMSR WELLS FARGO CTS BSABS 2004-AC4 BSABS 2004-AC4 106 Y66 EMC PMSR WELLS FARGO CTS BSABS 2005-AC1 BSABS 2005-AC1 106 Y68 EMC PMSR WELLS FARGO CTS PRIME 2005-5 PRIME 2005-5 106 Y69 EMC PMSR WELLS FARGO CTS BSABS 2006-AC1 BSABS 2006-AC1 106 Y70 EMC PMSR WELLS FARGO CTS BSABS 2006-AC2 BSABS 2006-AC2 106 Y72 EMC PMSR WELLS FARGO CTS BSABS 2004-AC4 BSABS 2004-AC4 106 Y74 EMC PMSR WELLS FARGO CTS BSALTA 2004-03 BSALTA 2004-03 106 Y75 EMC PMSR WELLS FARGO CTS BSALTA 2004-04 BSALTA 2004-04 106 Y76 EMC PMSR WELLS FARGO CTS BSALTA 2004-06 BSALTA 2004-06 106 Y77 EMC PMSR WELLS FARGO CTS BSALTA 2004-08 BSALTA 2004-08 106 Y78 EMC PMSR WELLS FARGO CTS BSALTA 2004-09 BSALTA 2004-09 106 Y79 EMC PMSR WELLS FARGO CTS BSALTA 2004-12 BSALTA 2004-12 106 Y80 EMC PMSR WELLS FARGO CTS BSALTA 2005-02 BSALTA 2005-02 106 Y81 EMC PMSR WELLS FARGO CTS BSALTA 2005-03 BSALTA 2005-03 106 Y84 EMC PMSR WELLS FARGO CTS BSALTA 2004-07 BSALTA 2004-07 106 Y85 EMC PMSR WELLS FARGO CTS BSALTA 2005-04 BSALTA 2005-04 106 Y86 EMC PMSR WELLS FARGO CTS BSALTA 2005-05 BSALTA 2005-05 106 Y87 EMC PMSR WELLS FARGO CTS BSABS 2005-AC4 BSABS 2005-AC4 (page) 106 Y88 EMC PMSR WELLS FARGO CTS BSABS 2005-AC5 BSABS 2005-AC5 106 Y89 EMC PMSR WELLS FARGO CTS BSALTA 2005-07 BSALTA 2005-07 106 Y91 EMC PMSR WELLS FARGO CTS BSABS 2005-AC6 BSABS 2005-AC6 106 Y92 EMC PMSR WELLS FARGO CTS BSALTA 2005-08 BSALTA 2005-08 106 Y93 EMC PMSR WELLS FARGO CTS BSABS 2005-AC7 BSABS 2005-AC7 106 Y94 EMC PMSR WELLS FARGO CTS BSALTA 2005-09 BSALTA 2005-09 106 Y96 EMC PMSR WELLS FARGO CTS PRIME 2005-4GRP PRIME 2005- 4GRP 106 Y97 EMC PMSR WELLS FARGO CTS LUMINENT 2005-1 106 Y98 EMC PMSR WELLS FARGO CTS BSABS 2005-AC8 BSABS 2005-AC8 106 Y99 EMC PMSR WELLS FARGO CTS BSABS 2005-AC9 BSABS 2005-AC9 106 ZO1 EMC PMSR WELLS FARGO CTS BSALTA 2005-10 BSALTA 2005-10 106 Z02 EMC PMSR WELLS FARGO CTS BSALTA 2006-01 BSALTA 2006-01 106 Z03 EMC PMSR WELLS FARGO CTS BSALTA 2004-08 BSALTA 2004-08 106 Z04 EMC PMSR WELLS FARGO CTS BSALTA 2005-04 BSALTA 2005-04 106 Z05 EMC PMSR WELLS FARGO CTS BSALTA 2005-04 BSALTA 2005-04 106 Z06 EMC PMSR WELLS FARGO CTS BSARM 2005-3 BSARM 2005-3 106 Z07 EMC PMSR WELLS FARGO CTS BSARM 2005-4 BSARM 2005-4 106 Z08 EMC PMSR WELLS FARGO CTS BSALTA 2005-5 BSALTA 2005-5 106 Z09 EMC PMSR WELLS FARGO CTS BSALTA 2005-7 BSALTA 2005-7 106 Z10 EMC PMSR WELLS FARGO CTS BSALTA 2005-7 BSALTA 2005-7 106 Z11 EMC PMSR WELLS FARGO CTS BSARM 2005-7 BSARM 2005-7 106 Z12 EMC PMSR WELLS FARGO CTS BSARM 2005-6 BSARM 2005-6 106 Z13 EMC PMSR WELLS FARGO CTS BSALTA 2005-8 BSALTA 2005-8 106 Z14 EMC PMSR WELLS FARGO CTS BSALTA 2005-9 BSALTA 2005-9 106 Z15 EMC PMSR WELLS FARGO CTS BSALTA 2005-9 BSALTA 2005-9 106 Z16 EMC PMSR WELLS FARGO CTS BSARM 2005-12 BSARM 2005-12 (page) 106 Z17 EMC PMSR WELLS FARGO CTS BSALTA 2005-02 BSALTA 2005-02 106 Z18 EMC PMSR WELLS FARGO CTS BSALTA 2005-5 BSALTA 2005-5 106 Z22 EMC PMSR WELLS FARGO CTS BSALTA 2004-3 BSALTA 2004-3 106 Z23 EMC PMSR WELLS FARGO CTS BSALTA 2004-4 BSALTA 2004-4 106 Z24 EMC PMSR WELLS FARGO CTS BSALTA 2004-5 BSALTA 2004-5 106 Z25 EMC PMSR WELLS FARGO CTS BSALTA 2004-6 BSALTA 2004-6 106 Z26 EMC PMSR WELLS FARGO CTS BSALTA 2004-7 BSALTA 2004-7 106 Z27 EMC PMSR WELLS FARGO CTS BSALTA 2004-8 BSALTA 2004-8 106 Z28 EMC PMSR WELLS FARGO CTS BSALTA 2004-9 BSALTA 2004-9 106 Z29 EMC PMSR WELLS FARGO CTS BSALTA 2004-10 BSALTA 2004-10 106 Z30 EMC PMSR WELLS FARGO CTS BSALTA 2004-11 BSALTA 2004-11 106 Z31 EMC PMSR WELLS FARGO CTS BSARM 2004-8 BSARM 2004-8 106 Z32 EMC PMSR WELLS FARGO CTS BSALTA 2004-12 BSALTA 2004-12 106 Z33 EMC PMSR WELLS FARGO CTS BSARM 2004-12 BSARM 2004-12 106 Z34 EMC PMSR WELLS FARGO CTS BSALTA 2005-02 BSALTA 2005-02 106 Z35 EMC PMSR WELLS FARGO CTS BSARM 2005-1 BSARM 2005-1 106 Z36 EMC PMSR WELLS FARGO CTS BSALTA 2005-3 BSALTA 2005-3 106 Z37 EMC PMSR WELLS FARGO CTS BSALTA 2006-2 BSALTA 2006-2 106 Z38 EMC PMSR WELLS FARGO CTS BSABS 2006-AC1 BSABS 2006-AC1 106 Z39 EMC PMSR WELLS FARGO CTS BSABS 2006-AC3 BSABS 2006-AC3 106 Z40 EMC PMSR WELLS FARGO CTS BSALTA 2006-3 BSALTA 2006-3 106 Z44 EMC PMSR WELLS FARGO CTS BSALTA 2005-8 BSALTA 2005-8 106 Z46 EMC PMSR WELLS FARGO CTS PRIME 2006-1 PRIME 2006-1 106 Z47 EMC PMSR WELLS FARGO CTS BSABS 2006-SD2 BSABS 2006-SD2 106 Z50 EMC PMSR WELLS FARGO CTS BSALTA 2004-11 BSALTA 2004-11 106 Z51 EMC PMSR WELLS FARGO CTS BSALTA 2004-12 BSALTA 2004-12 (page) 106 Z52 EMC PMSR WELLS FARGO CTS BSABS 2006-AC2 BSABS 2006-AC2 106 Z53 EMC PMSR WELLS FARGO CTS BSABS 2006-AC4 BSABS 2006-AC4 106 Z54 EMC PMSR BSMF WELLS FARGO CTS BSMF 2006-AC1 2006-AC1 106 Z55 EMC PMSR WELLS FARGO CTS BSABS 2005-AC9 BSABS 2005-AC9 106 Z56 EMC PMSR WELLS FARGO CTS BSABS 2006-AC1 BSABS 2006-AC1 106 Z57 EMC PMSR WELLS FARGO CTS BSABS 2006-AC2 BSABS 2006-AC2 106 Z58 EMC PMSR WELLS FARGO CTS BSALTA 2006-7a BSALTA 2006-7a 106 Z59 EMC PMSR WELLS FARGO CTS BSABS 2006-AC3 BSABS 2006-AC3 106 Z60 EMC PMSR WELLS FARGO CTS PRIME 2005-2 PRIME 2005-2 106 Z61 EMC PMSR WELLS FARGO CTS PRIME 2005-5 PRIME 2005-5 106 Z62 EMC PMSR WELLS FARGO CTS PRIME 2006-1 PRIME 2006-1 (page 708 F32 GOLDMAN SACHS WELLS FARGO CTS GSR 2004-14 472 440 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2006-RP2 472 B70 GOLDMAN SACHS WELLS FARGO CTS GSR 2006-AR2 591 822 GOLDMAN SACHS WELLS FARGO CTS GSRPM 2006-16 591 L18 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR2 591 L66 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR4 685 440 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2006-RP2 685 L02 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2005-RP1 708 395 GOLDMAN SACHS WELLS FARGO CTS GSAA 2006-14 708 440 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2006-RP2 708 822 GOLDMAN SACHS WELLS FARGO CTS GSRPM 2006-16 708 B07 GOLDMAN SACHS WELLS FARGO CTS GSR 2006-AR1 708 B70 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR2 708 K42 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR1 708 L02 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2005-RP1 708 L18 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR2 708 L34 GOLDMAN SACHS WELLS FARGO CTS GSAA 2005-5 708 L64 GOLDMAN SACHS WELLS FARGO CTS GSAA 2005-7 708 L66 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR4 106 G03 GOLDMAN PMSR GSAA 2006-1 WELLS FARGO CTS GSAA 2005-9 106 G07 GOLDMAN PMSR GSR 2005-9F WELLS FARGO CTS GSR 2005-8F 106 G08 GOLDMAN PMSR GSR 2005-AR WELLS FARGO CTS GSR 2005-9F 106 G09 GOLDMAN PMSR GSR 2005AR5 WELLS FARGO CTS GSR 2005-AR3 106 G11 GOLDMAN PMSR GSAA 200512 WELLS FARGO CTS GSAA 2005-11 106 G13 GOLDMAN PMSR GSAA 2005-6 WELLS FARGO CTS GSAA 2005-14 106 G14 GOLDMAN PMSR GSAA 2005-9 WELLS FARGO CTS GSAA 2005-6 106 G15 GOLDMAN PMSR GSAA 200615 WELLS FARGO CTS GSAA 2006-13 708 461 GOLDMAN SACHS WELLS FARGO CTS GSAA 2006-16 708 840 GOLDMAN SACHS WELLS FARGO CTS GSAA 2006-18 472 J11 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2003-02 472 J18 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2003-03 472 J62 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2004-1 472 K42 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR1 472 L02 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2005-RP1 472 P48 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2003-1 685 403 GOLDMAN SACHS WELLS FARGO CTS RMSC 1994-7 TRUST COLLAPS 685 J11 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2003-02 685 J18 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2003-03 685 J62 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2004-1 708 J62 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2004-1 708 M31 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR7 708 M57 GOLDMAN SACHS WELLS FARGO CTS GSR 2005-AR5 708 M92 GOLDMAN SACHS WELLS FARGO CTS GSAA 2005-12 936 J80 GOLDMAN SACHS GMPS 2003-2 WELLS FARGO CTS GSAMPS 2003-2 936 J81 GOLDMAN SACHS MTGE CO WELLS FARGO CTS GSAMPS 2003-3 936 J82 GOLDMAN SACH GSMPS2004-01 WELLS FARGO CTS GSMPS 2004-1 936 J83 GOLDMAN SACHS GSMPS2004-3 WELLS FARGO CTS GSMPS 2004-3 708 J11 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2003-02 708 J18 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2003-03 685 P48 GOLDMAN SACHS WELLS FARGO CTS GSMPS 2003-1 (page) 106 U06 GREENWICH PMSR SOUNDVIEW WF MASTER SERVICING SOUNDVIEW 2006-NLC1 708 M79 GREENWICH WFB MASTER SERVICING RBSGC 2005-A S/S #RB06 (page) 106 202 HSBC PMSR FFML 2006-FF11 WF MASTER SERVICING FFML 2006-FF11 106 203 HSBC PMSR HASCO 2006 HE1 WF MASTER SERVICING HASCO 2006 HE1 (page) 106 265 UBS SUB FROM HUD 601#2 UBS * 106 909 UBS PMSR GMAC WHOLE LNS UBS UBS GMAC WHOLE LOANS 106 915 UBS PMSR WHOLE LOANS UBS UBS WHOLE LOAN 472 H00 UBS UBS MMSTR 2004-1 AAR 591 H00 UBS UBS MMSTR 2004-1 AAR 685 H00 UBS UBS MMSTR 2004-1 AAR 708 H00 UBS UBS MMSTR 2004-1 AAR 591 H02 UBS UBS MASTR 2006-1 591 H03 UBS UBS * 472 K32 UBS UBS FANNIE MAE 2004-W14 685 K32 UBS UBS FANNIE MAE 2004-W14 708 K32 UBS UBS FANNIE MAE 2004-W14 472 L09 UBS UBS MARP 2005-1 685 L09 UBS UBS MARP 2005-1 708 L09 UBS UBS MARP 2005-1 708 M99 UBS UBS UBS 106 Q50 UBS SUB MASC 2004-2 UBS MASD 2004-2 106 Q51 UBS SUB MASTR SLT 2005-1 UBS UBS MASTR SLT 2005-1 106 Q52 UBS SUB MASD 2005-2 UBS MASD 2005-2 106 Q53 UBS SUB MASD 2005-3 UBS MASD 2005-3 106 Q54 UBS SUB MASD 2006-1 UBS MASD 2006-1 106 Q55 UBS SUB MASD 2006-2 UBS MASD 2006-2 106 Q56 UBS SUB MASD 2006-3 UBS MASD 2006-3 708 U04 UBS BANK UBS BANK UBS BANK 708 426 UBS WARBURG UBS WARBURG * 708 L76 UBS WARBURG UBS WARBURG WFMR 2005-M06 472 P68 UBS WARBURG UBS WARBURG WFHM CONFORMING (page) 106 726 LEHMAN PMSR SASCO 2006BC WELLS FARGO MASTER SERV SASCO 2006-BC3 106 729 LEHMAN PMSR SASCO 06-BC5 WELLS FARGO MASTER SERV SASCO 2006-BC5 106 731 LEHMAN PMSR SASCO 06-BC4 WELLS FARGO MASTER SERV SASCO 2006-BC4 106 K13 LEHMAN SUB SASCO 2006-BC5 WELLS FARGO MASTER SERV SASCO 2006-BC5 106 K16 LEHMAN SUB SASCO 2006-BC2 WELLS FARGO MASTER SERV SASCO 2006-BC2 106 K18 LEHMAN SUB SAIL 2006-3 WELLS FARGO MASTER SERV SAIL 2006-3 106 K68 LEHMAN SUB 2004-7 DSI WELLS FARGO MASTER SERV SAIL 2004-7 DSI (page) 708 175 MASSACHUSETTS MUTUAL WFB MASTER SERVICING * (page) 591 B04 MORGAN STANLEY WELLS FARGO CTS MSM 2005-11AR 591 BO1 MORGAN STANLEY WELLS FARGO CTS MSM 2005-9AR 591 B18 MORGAN STANLEY WELLS FARGO CTS MSM 2006-3AR 591 M33 MORGAN STANLEY WELLS FARGO CTS MSM 2005-6AR 591 M58 MORGAN STANLEY WELLS FARGO CTS MSM 2005-5AR 708 BO1 MORGAN STANLEY WELLS FARGO CTS MSM 2005-9AR 708 B04 MORGAN STANLEY WELLS FARGO CTS MSM 2005-11AR 708 B18 MORGAN STANLEY WELLS FARGO CTS MSM 2006-3AR 708 B17 MORGAN STANLEY WELLS FARGO CTS MSM 2006-1AR 106 P05 MORGAN PMSR MSM 2004-6AR WELLS FARGO CTS MSM 2004-6AR 106 P06 MORGAN PMSR MSM 7AR WELLS FARGO CTS MSM 7AR 106 P07 MORGAN PMSR MSM 4 WELLS FARGO CTS MSM 4 106 P08 MORGAN PMSR MSM 8AR WELLS FARGO CTS MSM 8AR 106 P09 MORGAN PMSR MSM 9 WELLS FARGO CTS MSM 9 106 P10 MORGAN PMSR MSM 10AR WELLS FARGO CTS MSM 1OAR 106 P11 MORGAN PMSR MSM 11AR WELLS FARGO CTS MSM 11AR 106 P12 MORGAN PMSR MSM 20051FIN WELLS FARGO CTS MSM 20051F1N 106 P13 MORGAN PMSR MSM20052ARFIN WELLS FARGO CTS MSM20052ARFIN 106 P15 MORGAN PMSR MSM 2005-6AR WELLS FARGO CTS MSM 2005-6AR 106 P16 MORGAN PMSR MSM 2005-4 WELLS FARGO CTS MSM 2005-4 106 P17 MORGAN PMSR MSM 2005-5AR WELLS FARGO CTS MSM 2005-5AR 106 P25 MORGAN PMSR MSM 2005-7 WELLS FARGO CTS MSM 2005-7 106 P32 MORGAN PMSR MSM 2005-3AR WELLS FARGO CTS MSM 2005-3AR 106 P35 MORGAN PMSR MSM 2005-10 WELLS FARGO CTS MSM 2005-10 106 P36 MORGAN PMSR MSM 2005-9AR WELLS FARGO CTS MSM 2005-9AR 106 P37 MORGAN PMSR MSM 2005-11AR WELLS FARGO CTS MSM 2005-11AR 106 P38 MORGAN PMSR MSM 2006-1AR WELLS FARGO CTS MSM 2006-1AR 106 P39 MORGAN PMSR MSM 2006-2AR WELLS FARGO CTS MSM 2006-2AR 106 P40 MORGAN PMSR MSM 2006-3AR WELLS FARGO CTS MSM 2006-3AR 106 P46 MORGAN PMSR MSM 2006-7 WELLS FARGO CTS MSM 2006-7 106 P56 MORGAN PMSR MSM 2006-11 WELLS FARGO CTS MSM 2006-11 106 P58 MORGAN PMSR MSM 2006-6AR WELLS FARGO CTS MSM 2006-6AR 106 P59 MORGAN PMSR MSM 2006-8AR WELLS FARGO CTS MSM 2006-8AR 106 P62 MORGAN PMSR MSM 2006-9AR WELLS FARGO CTS MSM 2006-9AR 106 P63 MORGAN PMSR MSM 2006-2 WELLS FARGO CTS MSM 2006-2 708 J63 MORGAN STANLEY WELLS FARGO CTS MSM 2004-2AR 708 M33 MORGAN STANLEY WELLS FARGO CTS MSM 2005-6AR 708 M58 MORGAN STANLEY WELLS FARGO CTS MSM 2005-5AR 472 B08 MORGAN STANLEY WELLS FARGO CTS * 708 389 MORGAN STANLEY WILSHIRE FHA LOAN ATTN ROSS LEVINE (page) 106 V0l SOCIETE GEN PMSR WHOLE WELLS FARGO CTS SOC GEN WHOLE LN 106 V03 SOCIETE GEN PMSR WELLS FARGO CTS SGMS 2006-FRE2 (page) 106 H62 SOPAC 1998-1 Wells Fargo CTS SOPAC 98-1 106 H63 SOPAC 1998-2 Wells Fargo CTS SOPAC 98-2 (page) 591 H76-001 THORNBURG WFB MASTER SERVICING TMST 2002-2 591 H76-002 THORNBURG WFB MASTER SERVICING WFHM 2002-W46 591 H76-003 THORNBURG WFB MASTER SERVICING WFHM 2002-W53 591 H76-004 THORNBURG WFB MASTER SERVICING WFHM 2002-W52 591 J73 THORNBURG WFB MASTER SERVICING THORNBURG 2004-1 591 P43 THORNBURG WFB MASTER SERVICING TMST 2003-2 708 382 THORNBURG WFB MASTER SERVICING TMST 2006-4 708 390 THORNBURG WFB MASTER SERVICING TMST 2006-5 708 B09-001 THORNBURG WFB MASTER SERVICING BOA SALE 708 B09-002 THORNBURG WFB MASTER SERVICING TMST 2006-1 708 B60 THORNBURG WFB MASTER SERVICING TMST 2005-4 708 J73 THORNBURG WFB MASTER SERVICING THORNBURG 2004-1 708 L68 THORNBURG WFB MASTER SERVICING EMC TRNSF HORNBURG 2005-2 708 M84 THORNBURG WFB MASTER SERVICING TMST 2005-3 708 M84-001 THORNBURG WFB MASTER SERVICING WELLS 2005-20/LEHMAN SALE 708 P16 THORNBURG WFB MASTER SERVICING WFHM 2003-W06 708 P43 THORNBURG WFB MASTER SERVICING TMST 2003-2 (page) 708 H06 UBS WARBURG WFB MASTER SERVICING * 472 J15 UBS WARBURG WFB MASTER SERVICING SEE CAT 685 J15 UBS WARBURG WFB MASTER SERVICING * 472 M59 UBS WARBURG WFB MASTER SERVICING MARP 2005-2 685 M59 UBS WARBURG WFB MASTER SERVICING MARP 2005-2 472 H04 UBS WARBURG WFB MASTER SERVICING * 106 904 UBS PMSR MAST2005-2 WFB MASTER SERVICING MAST 2005-2 106 905 UBS PMSR MABS05-AB1 WFB MASTER SERVICING MABS 05-AB1 106 908 UBS PMSR MALT2005-5 WFB MASTER SERVICING MALT2005-5 106 910 UBS PMSR MALT2005-3 WFB MASTER SERVICING MALT2005-3 106 911 UBS PMSR MALT2005-4 WFB MASTER SERVICING MALT2005-4 106 913 UBS PMSR MAST2005-6 WFB MASTER SERVICING MASTR 05-6 106 919 UBS PMSR MALT 2006-1 WFB MASTER SERVICING MALT 2006-1 106 920 UBS PMSR MABS 06-AB1 WFB MASTER SERVICING MABS06-AB1 106 921 UBS PMSR MABS 2006-NC1 WFB MASTER SERVICING MABS 2006-NC1 106 922 UBS PMSR MASTR 2006-HE1 WFB MASTER SERVICING MASTR 2006-HE1 106 923 UBS PMSR MAST 2006-1 WFB MASTER SERVICING MAST 2006-1 106 924 UBS PMSR MASTR 2006-2 WFB MASTER SERVICING MASTR 2006-2 106 931 UBS PMSR MABS 2006-HE4 WFB MASTER SERVICING MABS 2006-HE4 708 H02 UBS WARBURG WFB MASTER SERVICING * 708 H03 UBS WARBURG WFB MASTER SERVICING * 591 H04 UBS WARBURG WFB MASTER SERVICING * 708 H04 UBS WARBURG WFB MASTER SERVICING * 708 H05 UBS WARBURG WFB MASTER SERVICING * 708 J15 UBS WARBURG WFB MASTER SERVICING * 591 J90 UBS WARBURG WFB MASTER SERVICING OPTRED 04-2004 708 J90 UBS WARBURG WFB MASTER SERVICING * 708 M32 UBS WFB MASTER SERVICING MABS 2005-AB1 708 M59 UBS WFB MASTER SERVICING MARP 2005-2 708 M71 UBS WFB MASTER SERVICING MASTR 2005-WF1 S/S#U219 591 Q27 UBS WARBURG WFB MASTER SERVICING MARM 2002-3 591 Q32 UBS WARBURG WFB MASTER SERVICING WFHM 2002-S01 591 P23 UBS WARBURG WFB MASTER SERVICING MSSTR 2003-1 708 P23 UBS WARBURG WFB MASTER SERVICING MSSTR 2003-1 (page) WACHOVIA WELLS FARGO CTS * NATIONAL 685 D61 BANK 708 280 WACHOVIA WELLS FARGO CTS *
EX-35 29 gsa06018_ex35i.txt EX-35 (i) (logo) WELLS FARGO Corporate Trust Services MAC N2702-011 9062 Old Annapolis Road Columbia, MD 21045 410 884-2000 410 715-2380 Fax Wells Fargo Bank, N.A. March 12, 2007 GS Mortgage Securities Corporation 85 Broad Street New York, NY 10004 RE: Annual Statement As To Compliance for GSAA Home Equity Trust 2006-18 Per Section 13.04 of the Master Servicing & Trust Agreement, dated as of 11/1/2006, the undersigned Officer of Wells Fargo Bank, N.A., (Securities Administrator), hereby certifies the following for the 2006 calendar year or portion thereof: (i) a review of such party's activities during the preceding calendar year or portion thereof and of such party's performance under this Agreement, or such other applicable agreement in the case of an Additional Servicer, has been made under such officer's supervision and (ii) to the best of such officer's knowledge, based on such review, such party has fulfilled all its obligations under this Agreement, or such other applicable agreement in the case of an Additional Servicer, in all material respects throughout such year or portion thereof, or, if there has been a failure to fulfill any such obligation in any material respect, specifying each such failure known to such officer and the nature and status thereof. Certified By: /s/ Kristen Ann Cronin Kristen Ann Cronin, Vice President Certified By: /s/ Gordon Johnson Gordon Johnson, Assistant Secretary
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