**Exhibit        35.1**

| **Ford Motor Credit              Company**  |  One                American Road            |
|--------------------------------------------------|--------------------------------------------------------|
|                                             | Dearborn,                MI                48126  |

| To:  | U. S. Bank Trust National    |   | Standard & Poor's Rating Group  |   |
|-----------|---------------------------------------------|--------|-----------------------------------------------|--------|
|      | Association, as Owner                  |   | Attn: Asset Backed Surveillance Group    |   |
|      | Trustee under the Amended and          |   | 55 Water Street - 40th Floor             |   |
|      | Restated Trust Agreement, dated        |   | New York, NY  10041                 |   |
|      | as of August 1, 2006              |   |                                          |   |
|      | Attn: Corporate Trust Department  |   |                                          |   |
|      | 300 Delaware Avenue                    |   | Moody's Investor Service                 |   |
|      | 9th Floor                              |   | Attn: ABS Monitoring Department          |   |
|      | Wilmington, DE  19801             |   | 99 Church Street                         |   |
|      |                                        |   | New York, NY  10007                 |   |
|      | The Bank of New York, as     |   |                                          |   |
|      | Indenture Trustee under                |   |                                          |   |
|      | the Indenture dated                    |   | Fitch, Inc.                              |   |
|      | as of August 1, 2006                   |   | Attn: Asset Backed Surveillance          |   |
|      | Attn: ABS Finance Unit                 |   | 1 State Street Plaza                     |   |
|      | 101 Barclay Street- 8th Floor West     |   | New York, NY  10004            |   |
|      | New York, NY  10286               |   |                                          |   |

| Re: |   | Ford                Credit Auto Owner Trust 2006-B |
|-----|--------|----------------------------------------------------|

| (a) | A                review of the Servicer's activities and of its performance                under the Agreement during the period from August 1, 2006 to December                31,                2006 has been made under my supervision. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | To                the best of my knowledge, based on such review, the Servicer                has fulfilled all its obligations under the Agreement in all material                respects throughout the aforementioned                period. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                    |                           |
|-----------------------------------------|--------------------------------|
|                                    | /s/ Daniel J. Gardetto    |
|                                    | Daniel J. Gardetto        |
|                                    | Assistant Treasurer  |
| Dated              as of March 15, 2007 |                           |