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|                                                                       | **Wilshire                  Credit Corporation**            |
|----------------------------------------------------------------------------|-------------------------------------------------------------|
|                                                                       | **Payments**                                                |
|                                                                       | P.O.                  Box 30040; Los Angeles, CA 90030-0040 |
|                                                                       | or                  P.O. Box 650314; Dallas, TX 75265-0314  |
|                  AMENDED                    CERTIFICATION OF SERVICER | **Correspondence**                                          |
|                                                                       | P.O.                  Box 8517; Portland, OR 97207-8517     |
|                                                                  | **Phone**                                                   |
|                                                                       | (503)                  952-7947                             |
|                                                                       | (888)                  502-0100                             |
|                                                                       |                                                        |
|  As                of March 29, 2007                                  | **Fax**                                                     |
|                                                                       | (503)                  952-7476                             |
|                                                                  | **Web                  Site**                               |
|                                                                       | www.wfsg.com                                                |

| Re: | Pooling                and Servicing Agreement (the “Agreement”) dated as August 1, 2006                among Merrill Lynch Mortgage Investors, Inc., as Depositor, Wilshire                Credit Corporation, as Servicer and LaSalle Bank National Association,                as                Trustee, relating to Merrill Lynch Mortgage Investors Trust, Mortgage                Loan                Asset-Backed Certificates, Series 2006-SD1, Pool                674 |
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| i.   | A                review of the activities of the Servicer during the preceding calendar                year and of the performance of the Servicer under this Agreement                has been                made under my supervision, and |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ii.   | To                the best of my knowledge, based on such review, the Servicer has                fulfilled                all its obligations under this Agreement in all material respects                throughout such year or a portion                thereof. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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