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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  |
|                  Exhibit                  U       | **Correspondence**                                          |
|                                                   | P.O.                  Box 8517; Portland, OR 97207-8517     |
|  CERTIFICATION                        OF SERVICER | **Phone**                                                   |
|                                                   | (503)                  952-7947                             |
|                                                   | (888)                  502-0100                             |
|                                                   |                                                        |
|                                                   | **Fax**                                                     |
|                                                   | (503)                  952-7476                             |
|                  March                  1, 2007   | **Web                  Site**                               |
|                                                   | www.wfsg.com                                                |

| Re: | Pooling                and Servicing Agreement (the “Agreement”) dated as September 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-HE5, Pool                676 |
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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, or if there has been a                failure                to fulfill any such obligation in any material respect, it has been                disclosed in writing on or prior to the date of this certification                either                in the accountants’ report required under the related Agreement or in a                disclosure, a copy of which is attached                hereto. |
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