**Report      on Assessment of Compliance with Applicable Regulation AB Servicing      Criteria**

| 1.   | Ford                Motor Credit Company ("Ford Credit") is responsible for assessing                compliance with the servicing criteria applicable to it under paragraph                (d) of Item 1122 of Regulation AB, as of and for the year ended December                31, 2006 (the "Reporting Period"), including all servicing criteria                except                for inapplicable servicing criteria identified in 4 below and the                portions                of servicing criteria covered by a separate assessment and identified                in                Appendix A to this report. The transactions covered by this report                include                asset-backed securities transactions involving automotive retail                installment sale contracts completed on or after January 1, 2006                and                registered with the Securities Exchange Commission for which Ford                Credit                acted as servicer (the "Platform"). |
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| 2.   | Ford                Credit has engaged certain vendors to perform specific, limited or                scripted activities, and Ford Credit elects to take responsibility                for                assessing compliance with the servicing criteria or portion of the                servicing criteria applicable to such vendors' activities as set                forth in                Appendix A to this report. |
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| 3.   | Except                as set forth in paragraph 4 below, Ford Credit used the criteria                set forth                in paragraph (d) of Item 1122 of Regulation AB to assess the compliance                with the applicable servicing                criteria. |
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| 4.   | The                servicing criteria in Item 1122(d)(1)(iii) and (iv), (2)(iii), (3)(i)(D)                ,                (3)(iii), and (4)(ix) through (xiii) are inapplicable to Ford Credit                based                on the activities it performs, directly or through its vendors (including                indenture trustees), with respect to the                Platform. |
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| 5.   | Ford                Credit has complied, in all material respects, with the applicable                servicing criteria as of December 31, 2006 and for the Reporting                Period                with respect to the Platform taken as a                whole. |
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| 6.   | Ford                Credit 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. |
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| 7.   | Ford                Credit 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. |
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| 8.   | PricewaterhouseCoopers                LLP, a registered public accounting firm, has issued an attestation                report                on Ford Credit's assessment of compliance with the applicable servicing                criteria for the Reporting Period. |
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| March 19, 2007  | Ford Motor Credit Company                            |
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|                 |                                                      |
| By:             | /s/              Scott R. Stewart                    |
|                 | Scott              R. Stewart                        |
|                 | Vice                President - Assistant Treasurer  |
|                 |                                                      |

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| **Reference**  | **Criteria**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | **Performed                  Directly by Ford Credit**                                                                      | **Performed                  by Vendor(s) for which Ford Credit is the Responsible                  Party** | **Performed                  by Indenture Trustee(s) or Vendor(s) for which Ford Credit is NOT                  the                  Responsible Party** |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------|
| 1122(d)(2)(i)  | Payments                  on pool assets are deposited into the appropriate custodial bank                  accounts                  and related bank clearing accounts no more than two business days                  of                  receipt, or such other number of days specified in the transaction                  agreements                                                                                                                                                                                             | Paying                  to indenture trustee                                                                                |                                                                                                        | Depositing                  to custodial bank accounts                                                                                                   |
| 1122(d)(2)(ii) | Disbursements                  made via wire transfer on behalf of an obligor or to an investor                  are made                  only by authorized personnel                                                                                                                                                                                                                                                                                                                                                                 | Paying                  to indenture trustee                                                                                |                                                                                                        | Disbursing                  to investors                                                                                                                 |
| 1122(d)(2)(iv) | The                  related accounts for the transaction, such as cash reserve accounts                  or                  accounts established as a form of overcollateralization, are separately                  maintained (e.g., with respect to commingling of cash) as set forth                  in the                  transaction agreements                                                                                                                                                                              | Providing                  indenture trustee instructions for opening accounts for the transaction                          |                                                                                                        | Establishing                  and maintaining accounts for the transaction                                                                               |
| 1122(d)(2)(v)  | Each                  custodial account is maintained at a federally insured depository                  institution as set forth in the transaction agreements. For purposes                  of                  this criterion, "federally insured depository institution" with                  respect to                  a foreign financial institution means a foreign financial institution                  that                  meets the requirements of Rule 13k-i(b)(1) of the Securities Exchange                  Act | Verifying                  custodial accounts are maintained at a federally insured depository                  institution |                                                                                                        | Establishing                  custodial accounts at a federally insured depository                  institution                                          |
| 1122(d)(3)(ii) | Amounts                  due to investors are allocated and remitted in accordance with                  timeframes,                  distribution priority and other terms set forth in the transaction                  agreements                                                                                                                                                                                                                                                                                                    | Providing                  indenture trustee instructions for making investor distributions                                 |                                                                                                        | Remitting                  to investors                                                                                                                  |
| 1122(d)(3)(iv) | Amounts                  remitted to investors per the investor reports agree with cancelled                  checks, or other form of payment, or custodial bank                  statements                                                                                                                                                                                                                                                                                                                                           | Reconciling                  custodial bank statements to remittances made by indenture                  trustee            |                                                                                                        | Reconciling                  remittances to investors                                                                                                    |

| 1122(d)(4)(i)  | Collateral                  or security on pool assets is maintained as required by the transaction                  agreements or related pool assets                                                                                                                                                                                                                                                                                                                                                                                                                          | Maintaining                  security on financed vehicles and obtaining retail installment                  sale                  contracts from dealers      | Reviewing                  financed vehicle titles for lien notation                                         | Maintaining                  possession of retail installment sale contracts for lien                  perfection |
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| 1122(d)(4)(ii) | Pool                  assets and related documents are safeguarded as required by the                  transaction agreements                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Safeguarding                  of vehicle titles and documents related to retail installment sale                  contracts                                    |                                                                                                         | Safeguarding                  of retail installment sale contracts                                                |
| 1122(d)(4)(iv) | Payments                  on pool assets, including any payoffs, made in accordance with                  the related                  pool asset documents are posted to the applicable servicer's obligor                  records maintained no more than two business days after receipt,                  or such                  other number of days specified in the transaction agreements, and                  allocated to principal, interest or other items (e.g., escrow)                  in                  accordance with the related pool asset documents | Posting                  all payments on pool assets to Ford Credit's obligor records within                  two                  business days after receipt | Transferring                  of obligor payments received at lockbox to Ford Credit                         |                                                                                                              |
| 1122(d)(4)(vi) | Changes                  with respect to the terms or status of an obligor's pool asset                  (e.g., loan                  modifications or re-agings) are made, reviewed and approved by                  authorized                  personnel in accordance with the transaction agreements and related                  pool                  asset documents                                                                                                                                                                                                    | Making                  most extensions, due date changes and related changes to obligor's                  pool                  asset                        | Handling                  some inbound obligor requests for extensions and due date                  changes |                                                                                                              |