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