ITEM 1. Business.
Not Applicable
ITEM 2.
ITEM 2. Properties.
Not Applicable
ITEM 3.
ITEM 3. Legal Proceedings.
The Registrant knows of no material pending legal proceedings involving the trust created under the Pooling and Servicing Agreement, the trustee, any servicer or the registrant with respect to the trust other than routine litigation incidental to the duties of the respective parties.
ITEM 4.
ITEM 4. Submission of Matters to a Vote of Security Holders.
None
PART II
ITEM 5.
ITEM 5. Market for Registrant's Common Equity and Related Stockholder Matters and Issuer Purchases of Equity Securities.
There is currently no established public trading market for Registrant's Certificates known to the Registrant.
As of December 31, 2004 the number of holders of record for the registered certificates was 9 based on the Trustee's records.
ITEM 6.
ITEM 6. Selected Financial Data.
Not Applicable
ITEM 7.
ITEM 7. Management's Discussion and Analysis of Financial Condition and Results of Operations.
Not Applicable
ITEM 7A.
ITEM 7A. Quantitative and Qualitative Disclosures About Market Risk.
Not Applicable
ITEM 8.
ITEM 8. Financial Statements and Supplementary Data.
Not Applicable
ITEM 9.
ITEM 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
None
ITEM 9A
ITEM 9A Controls and Procedures
Not Applicable
ITEM 9B
ITEM 9B Other Information
None
PART III
ITEM 10.
ITEM 10. Directors and Executive Officers of Registrant.
Not Applicable
ITEM 11.
ITEM 11. Executive Compensation.
Not Applicable
ITEM 12.
ITEM 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.
Not Applicable
ITEM 13.
ITEM 13. Certain Relationships and Related Transactions.
Not Applicable
ITEM 14.
ITEM 14. Principal Accountant Fees and Services
Not Applicable
PART IV
ITEM 15.
ITEM 15. Exhibits, Financial Statement Schedules.
(a) The following is a list of documents filed as part of this Annual Report on Form 10-K:
Exhibit 31 Sarbanes-Oxley Act Section 302 Certification
Exhibit 99.1 Servicer's Annual Statement of Compliance for Year End December 31, 2004
Exhibit 99.2 Servicer's Annual Independent Accountant's Report for Year End December 31, 2004
Exhibit 99.3 Aggregate Statement of Distributions to Certificateholders for Year End December 31, 2004.
(b) The exhibits required to be filed by Registrant pursuant to Item 601 of Regulation S-K are listed above.
(c) Not Applicable
SIGNATURE
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., as Depositor
By: /s/: Michelle Gill Michelle Gill Vice President
Date: March 30, 2005
SUPPLEMENTAL INFORMATION TO BE FURNISHED WITH REPORTS FILED PURSUANT TO SECTION 15(d) OF THE ACT BY REGISTRANTS WHICH HAVE NOT REGISTERED SECURITIES PURSUANT TO SECTION 12 OF THE ACT.
(a) (1) No annual report is provided to the certificateholders.
(a) (2) No proxy statement, form of proxy or other proxy soliciting material has been sent to any certificateholder with respect to any annual or other meeting of the certificateholders.
Exhibit 31
CERTIFICATION
Re: 	GSAA Home Equity Trust 2004-10 (the "Trust") Asset-Backed Certificates, Series 2004-10, issued pursuant to the Pooling and Servicing Agreement, dated as of November 1, 2004 (the "Pooling and Servicing Agreement"), among GS Mortgage Securities Corp., Deutsche Bank National Trust Company, as trustee (the "Trustee"), Ameriquest Mortgage Company, as responsible party, and Countrywide Home Loans Servicing LP, as servicer (the "Servicer")
I, Michelle Gill, certify that:
1. 	I have reviewed this annual report on Form 10-K (the "Annual Report"), and all reports on Form 8-K containing distribution reports (collectively with this Annual Report, the "Reports") filed in respect of periods included in the year covered by this Annual Report, of the Trust;
2. 	Based on my knowledge, the information in the Reports, taken as a whole, does 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 as of the last day of the period covered by this Annual Report;
3. 	Based on my knowledge, the distribution or servicing information required to be provided to the Trustee by the Servicer under the Pooling and Servicing Agreement for inclusion in the Reports is included in the Reports;
4. 	Based on my knowledge and upon the annual compliance statement included in this Annual Report and required to be delivered to the Trustee in accordance with the terms of the Pooling and Servicing Agreement, and except as disclosed in the Reports, the Servicer has fulfilled its obligations under the Pooling and Servicing Agreement; and
5. 	The Reports disclose all significant deficiencies relating to the Servicer's compliance with the minimum servicing standards based upon the report provided by an independent public accountant, after conducting a review in compliance with the Uniform Single Attestation Program for Mortgage Bankers or similar procedure, as set forth in the Pooling and Servicing Agreement, that is included in the Reports.
In giving the certifications above, I have reasonably relied on information provided to me by the following unaffiliated parties: the Trustee and the Servicer.
Date: March 30, 2005 /s/: Michelle Gill Michelle Gill Vice President
Exhibit 99.1
Countrywide Home Loans company logo here
400 Countrywide Way Simi Valley, California 93065-6298
March 23, 2005
GOLDMAN SACHS (CRA ARM) 85 Broad Street 6th Floor New York, NY 10004 Attn: John Makarinos
OFFICER'S CERTIFICATE
I, Joseph Candelario, herby certify that I am the First Vice President, Loan Administration of Countrywide Home loans, Inc., fka Countrywide Funding Corporation. I further certify, with respect to the applicable servicing agreements (the "Servicing Agreements") with respect to the transactions listed on Exhibit A (collectively, the "Servicers") for Countrywide Mortgage Obligations, Inc. and Countrywide Home Loan Servicing, LP, the following:
I have reviewed the activities and performance of each Servicer during the fiscal year ended December 31, 2004 under the applicable Servicing Agreements and, to the best of my knowledge, based on my review, each Servicer has fulfilled all of its duties, responsibilities or obligations under the Servicing Agreements throughout the fiscal year.
By: /s/: Joseph Candelario Joseph Candelario Date: March 23, 2005 First Vice President Compliance Officer Loan Administration
re: Investor Numbers: 7002449, 7801017, 7801019, 7801020, 7801021, 7801023, 7801025, 7801028, 7801029, 7801059, 7801119, 7801125, 3001173, 7003965, 7004080, 7004136, 7004142, 7004245, 7004336, 7004337, 7004338, 7004398, 7004550, 7004633, 7004634, 7004635, 7004649, 7004737, 7004773, 7004779, 7004858, 7004863, 7004874, 7004875, 3770130.
Exhibit A
GSR 2004-2F GSR 2004-3F GSR 2004-4 GSR 04-5 GSR 2004-7 GSR 04-8F GSR 2004-9 GSR 04-10F GSR 04-11 GSR 2004-12 GSR 2004-14 GSR 2004-15F
GSAMP 2004-AR1 GSAMP 2004-AR2 GSAMP 2004-HE2
GSAA 04-CW1 GSAA 2004-3 GSAA 04-5 GSAA 04-7 GSAA 04-8 GSAA 04-9 GSAA 04-10 GSAA 2004-11
Exhibit 99.2
KPMG logo here
KPMG LLP Suite 2000 355 South Grand Avenue Los Angeles, CA 90071-1568
Independent Accountants' Report
The Board of Directors Countrywide Financial Corporation:
We have examined the accompanying management's assertion, that Countrywide Financial Corporation and subsidiaries, including its wholly-owned subsidiary Countrywide Home Loans, Inc. (CHL) and Countrywide Home Loans Servicing, L.P., a wholly-owned subsidiary of CHL, (collectively, the Company) complied with the minimum servicing standards set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers (USAP) as of and for the year ended December 31, 2004. Management is responsible for the Company's compliance with those minimum servicing standards. 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 attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the minimum servicing standards specified above and performing such other procedures as we considered necessary in the circumstances. 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 minimum servicing standards.
In our opinion, management's assertion that Countrywide Financial Corporation and subsidiaries, including its wholly-owned subsidiary Countrywide Home Loans, Inc. (CHL) and Countrywide Home Loan Servicing, L.P., a wholly-owned subsidiary of CHL, complied with the aforementioned minimum servicing standards as of and for the year ended December 31, 2004 is fairly stated, in all material respects.
/s/: KPMG LLP
March 17, 2005
Countrywide Home Loans logo here
2900 Madera Road Simi Valley, California 93065-6298 (805) 955-1000
Management's Assertion March 17, 2005
As of and for the year ended December 31, 2004, Countrywide Financial Corporation and Subsidiaries (which includes its wholly-owned subsidiary, Countrywide Home Loans, Inc. ("CHL"), and Countrywide Home Loans Servicing, L.P., a wholly-owned subsidiary of CHL) (the "Company") has complied in all material respects with the minimum servicing standards set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers. As of and for this same period, the Company had in effect a fidelity bond and errors and omissions policy in the amount of $200 million and $100 million, respectively.
/s/: Thomas K McLaughlin Thomas K McLaughlin Executive Managing Director and Chief Financial Officer
/s/: Kevin Meyers Kevin Meyers Managing Director, Chief Financial Officer Loan Administration