DBRS Assigns Provisional Ratings to Goal Capital Funding Trust 2007-1

DBRS has today assigned provisional ratings of AAA through A (low) to the Student Loan Asset-Backed Notes issued by Goal Capital Funding Trust 2007-1 (Goal 2007-1) as follows:

-- $237,000,000 Class A-1 FRN at AAA
-- $155,000,000 Class A-2 FRN at AAA
-- $279,000,000 Class A-3 FRN at AAA
-- $331,000,000 Class A-4 Notes at AAA
-- $118,000,000 Class A-5 Notes at AAA
-- $45,000,000 Class B-1 Notes at AA (high)
-- $35,000,000 Class C-1 FRN at A (low)

Finalization of ratings is contingent upon receipt of final documents conforming to information already received.

Goal 2007-1 is expected to close on June 7, 2007. The 2007-1 Class A-1 FRN, A-2 FRN, A-3 FRN and C-1 FRN notes are indexed to three-month LIBOR (3mL) plus a spread to be determined, with interest payable quarterly on the 25th of each March, June, September and December, beginning September 2007.

The Class A-4 notes may be subdivided and offered as floating-rate notes indexed to 3mL and 28-day taxable auction-rate notes. The Class A-5 notes may be subdivided and offered as floating-rate notes indexed to 3mL, 28-day taxable auction-rate notes and/or reset-rate notes. If the Class A-4 notes and/or the Class A-5 notes are subdivided, note principal would be paid pro rata within each class of notes. Should any of the Class A-4 or A-5 notes be indexed to 3mL, the notes would pay interest quarterly on the 25th of each March, June, September and December, beginning September 2007. If any of the Class A-4 and A-5 notes are offered as 28-day auction-rate notes, the notes will pay interest on the first business day following the end of each auction period.

The collateral for Goal 2007-1 consists of Federal Family Education Loan Program (FFELP) consolidation loans originated under FFELP guidelines. FFELP loans are guaranteed for at least 97% of defaulted principal and accrued interest by eligible guarantors and reinsured by the U.S. Department of Education (the ED). All of the loans in the portfolio have special allowance payment (SAP) rates based on the 90-day financial commercial paper rate.

Goal Financial, LLC (Goal) will serve as the servicing contractor and administrator for the transaction. Goal has entered into subservicing agreements with ACS Education Services, Inc. and Great Lakes Educational Loan Services to provide certain loan servicing duties for student loans held under the indenture. As of the cut-off date, 100% of the loan portfolio was serviced by subservicers that have been designated Exceptional Performers by the ED.

Note:
All figures are in U.S. dollars unless otherwise noted.