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