[LETTERHEAD OF GMAC MORTGAGE, LLC]



                  MANAGEMENT'S ASSERTION CONCERNING COMPLIANCE
                 WITH REGULATION AB ITEM 1122 SERVICING CRITERIA


March 6, 2007

GMAC Mortgage,  LLC (the "Company") has responsibility for assessing  compliance
to Regulation AB Item 1122(d)  Servicing  Criteria for the GMACM Public Platform
(the  "Platform").  As of, and for the period  ending  December  31,  2006,  the
Company has used the  applicable  1122(d)  servicing  criteria  listed below for
assessing compliance.

-       1122(d)(1)(i),(ii)(iv); 1122(d)(2)(i),(ii),(iii),(iv),(v),(vi),(vii);
        1122(d)(3)(i),(ii), (iii),(iv); 1122(d)(4)(iii),(iv),(v),(vi),(vii),
        (viii),(ix),(x),(xi),(xii),(xiii),(xiv), (xv)

The following servicing criteria are not applicable to the Company:

-       1122(d)(1)(iii); 1122(d)(4)(i),(ii)

The Company has engaged certain vendors (the "Vendors") to perform  specific and
limited, or scripted  activities,  and the Company elects to take responsibility
for assessing  compliance with the servicing criteria  applicable to the Vendors
set forth below:

-       1122(d)(2)(i); 1122(d)(4)(iv)
- A vendor posts cash receipts received via lockbox  submission to the Company's
lockbox clearing account.

-       1122(d)(4)(xi),(xiii)

-    A vendor provides certain  information to the Company to assist the Company
     in making tax and insurance payments on behalf of certain obligors.

The  Company has not  identified  and is not aware of any  material  instance of
noncompliance  by the  Vendors  with the  applicable  servicing  criteria  as of
December  31, 2006 and for the  Reporting  Period with  respect to the  Platform
taken as a whole. The Company has not identified any material  deficiency in its
policies  and  procedures  to monitor the  compliance  by the  Vendors  with the
applicable  servicing  criteria  as of December  31, 2006 and for the  Reporting
Period with respect to the Platform taken as a whole.

The  Company  has  complied,  in all  material  respects,  with  the  applicable
servicing  criteria above as of and for the period ending  December 31, 2006 for
the  asset-backed  transactions  listed  in  Appendix  A taken as a whole  (such
transactions,  collectively,  the "GMACM Public  Platform"),  with  exception of
criteria 1122(d)(3)(i)(b), as noted in Appendix B.


<PAGE>


An  independent  registered  public  accounting  firm has issued an  attestation
report on the Company's  assessment of compliance with the applicable  servicing
criteria as of, and for the period ending December 31, 2006.





/s/ Anthony N. Renzi
 --------------------
Anthony N. Renzi
Chief Operating Officer
Executive Vice President


<PAGE>


APPENDIX A


  SECURITY


2006-J1
2006-AR1
2006-AR2
2006-HLTV1
2006-HE1
2006-HE2
2006-HE3
2006-HE4
2006-HE5


<PAGE>


APPENDIX B

1.       With regard to 1122 criteria (d)(3)(i)(b), information required per the
         transaction  documents were excluded or reported incorrectly on certain
         of the investor reports.

<PAGE>








                                CORRECTIVE ACTION

1.  Corrective  action has been completed to ensure  ongoing  compliance for the
excluded reporting items.