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

DBRS, Inc. (DBRS) has finalized 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 FRN at AAA
-- $118,000,000 Class A-5 FRN at AAA
-- $45,000,000 Class B-1 ARN at AA (high)
-- $35,000,000 Class C-1 FRN at A (low)

Goal 2007-1 notes were issued on June 7, 2007. The 2007-1 Class A-1 FRN, A-2 FRN, A-3 FRN, A-4 FRN, A-5 FRN and C-1 FRN notes are indexed to three-month LIBOR (3mL) plus a spread, with interest payable quarterly on the 25th of each March, June, September and December, beginning September 2007. The Class B notes are 28-day taxable auction-rate notes, with interest payable 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.