Exhibit 31 Re: GSAA Home Equity Trust 2006-S1 (the "Trust") Mortgage Pass- Through Certificates, Series 2006-S1, issued pursuant to the Pooling and Servicing Agreement, dated as of December 1, 2006 (the "Pooling and Servicing Agreement"), among GS...Pooling and Servicing Agreement • May 21st, 2008 • GSAA Home Equity Trust 2006-S1 • Asset-backed securities
