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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 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 |
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| 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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