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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 June 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-FM1, Pool                660 |
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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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