UNITED STATES
                             SECURITIES AND EXCHANGE COMMISSION
                                   WASHINGTON, D.C. 20549



                                          FORM 10-K


  (Mark one)

  /X/ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934
      For the fiscal year ended December 31, 2006

      OR



  / / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934


       Commission file number:  333-130694-15

       Morgan Stanley ABS Capital I Inc. Trust 2006-HE8
       (exact name of issuing entity as specified in its charter)

       Morgan Stanley ABS Capital I Inc.
       (exact name of the depositor as specified in its charter)

       Morgan Stanley Mortgage Capital Inc.
       (exact name of the sponsor as specified in its charter)


  New York                                          51-0611772
  (State or other jurisdiction of                   51-0611773
  incorporation or organization of                  51-0611774
  issuing entity)                                   51-0611775
                                                    51-0611776
                                                    54-6726001
                                                    (I.R.S. Employer
                                                    Identification No. of
                                                    issuing entity)

   c/o Wells Fargo Bank, N.A.
   9062 Old Annapolis Road
   Columbia, MD                                21045
  (Address of principal executive offices)    (Zip Code)


  Registrant's telephone number, including area code: (410) 884-2000


  Securities registered pursuant to Section 12(b) of the Act:

        NONE.


  Securities registered pursuant to Section 12(g) of the Act:

        NONE.


  Indicate by check mark if the registrant is a well-known seasoned issuer,
  as defined in Rule 405 of the Securities Act.

        Yes  ___     No  X


  Indicate by check mark if the registrant is not required to file reports
  pursuant to Section 13 or Section 15(d) of the Act.

        Yes  ___     No  X


  Indicate by check mark whether the registrant (1) has filed all reports
  required to be filed by Section 13 or 15(d) of the Securities Exchange
  Act of 1934 during the preceding 12 months (or for such shorter period
  that the registrant was required to file such reports), and (2) has been
  subject to such filing requirements for the past 90 days.

        Yes  X       No  ___


  Indicate by check mark if disclosure of delinquent filers pursuant to
  Item 405 of Regulation S-K ( 229.405 of this chapter) is not contained
  herein, and will not be contained, to the best of registrant's knowledge,
  in definitive proxy or information statements incorporated by reference
  in Part III of this Form 10-K or any amendment to this Form 10-K.

        Not applicable.


  Indicate by check mark whether the registrant is a large accelerated filer,
  an accelerated filer, or a non-accelerated filer. See definition of
  "accelerated filer and large accelerated filer" in Rule 12b-2 of the
  Exchange Act. (Check one):


  Large accelerated filer ___  Accelerated filer ___  Non-accelerated filer X


  Indicate by check mark whether the registrant is a shell company (as
  defined in Rule 12b-2 of the Act).

        Yes  ___     No  X


  State the aggregate market value of the voting and non-voting common
  equity held by non-affiliates computed by reference to the price at which
  the common equity was last sold, or the average bid and asked price of
  such common equity, as of the last business day of the registrant's most
  recently completed second fiscal quarter.

        Not applicable.


     Documents Incorporated by Reference

  List hereunder the following documents if incorporated by reference and
  the Part of the Form 10-K (e.g., Part I, Part II, etc.) into which the
  document is incorporated: (1)Any annual report to security holders; (2)
  Any proxy or information statement; and (3)Any prospectus filed pursuant
  to Rule 424(b) or (c) under the Securities Act of 1933. The listed
  documents should be clearly described for identification purposes (e.g.,
  annual report to security holders for fiscal year ended December 24, 1980).

            See Item 15.


                                   PART I
  Item 1.  Business.

            Omitted.


  Item 1A.  Risk Factors.

            Omitted.


  Item 1B.  Unresolved Staff Comments.

            None.


  Item 2.  Properties.

            Omitted.


  Item 3.  Legal Proceedings.

            Omitted.


  Item 4.  Submission of Matters to a Vote of Security Holders.

            Omitted.


                                PART II

 Item 5. Market for Registrant's Common Equity, Related Stockholder
          Matters and Issuer Purchases of Equity Securities.

            Omitted.


  Item 6.  Selected Financial Data.

            Omitted.


  Item 7.  Management's Discussion and Analysis of Financial Condition and
           Results of Operations.

            Omitted.


  Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

            Omitted.


  Item 8.  Financial Statements and Supplementary Data.

            Omitted.


  Item 9.  Changes in and Disagreements With Accountants on Accounting and
           Financial Disclosure.

            Omitted.


  Item 9A. Controls and Procedures.

            Omitted.


  Item 9A(T). Controls and Procedures.

            Omitted.


  Item 9B. Other Information.


  Pursuant to a Form 8-K filed on March 28, 2007 (the "March 28th
  Announcement"), on March 26, 2007 New Century notified the Federal Home Loan
  Mortgage Corp. ("Freddie Mac"), that it was voluntarily terminating its
  eligibility with Freddie Mac. As a result of this termination, New Century and
  its subsidiaries are no longer able to sell mortgage loans directly to Freddie
  Mac or act as the primary servicer of any mortgage loans for Freddie Mac.

  According to the March 28th Announcement several of New Century's lenders have
  notified New Century of their intent to sell the outstanding mortgage loans
  that have been financed by the respective lender and offset the proceeds from
  such sale against the New Century's obligations to the lender, while reserving
  their rights to seek recovery of any remaining deficiency from New Century.
  New Century has notified these lenders of its concerns that any such sale be
  conducted in an appropriate manner, in accordance with applicable law and in
  accordance with the terms of the applicable financing agreement between the
  parties.

  Pursuant to a Form 8-K filed on March 22, 2007 (the "March 22nd
  Announcement"), New Century stated that it had previously announced that it
  had received notices from Barclays Bank PLC ("Barclays"), in which Barclays
  alleged that certain events of default had occurred, as defined in that
  certain Master Repurchase Agreement, dated as of March 31, 2006 (as amended to
  date), by and among New Century, certain of New Century's subsidiaries,
  Barclays and Sheffield Receivables Corporation (the "Barclays Agreement"), and
  purported to accelerate to March 14, 2007 the obligation of New Century's
  subsidiaries to repurchase all outstanding mortgage loans financed under the
  Barclays Agreement and to terminate the Barclays Agreement as of that same
  date. New Century estimated that the aggregate repurchase obligation (the
  outstanding mortgage loans financed) of its subsidiaries under the Barclays
  Agreement was approximately $0.9 billion as of March 12, 2007.

  According to the March 22nd Announcement, on March 16, 2007, the parties to
  the Barclays Agreement entered into a letter agreement (the "Barclays Letter
  Agreement") pursuant to which Barclays and Sheffield Receivables Corporation
  agreed to release New Century and its subsidiaries from its aggregate
  repurchase obligation under the Barclays Agreement and New Century and its
  subsidiaries agreed to release their rights to outstanding mortgage loans that
  had been financed under the Barclays Agreement. The effectiveness of the
  releases in the Barclays Letter Agreement is subject to the satisfaction of
  certain preconditions, including that (i) New Century and its subsidiaries
  shall have made certain payments to Barclays, including forwarding to Barclays
  all amounts received by New Century and its subsidiaries after March 1, 2007
  with respect to the mortgage loans under the Barclays Agreement, and (ii) New
  Century and its subsidiaries shall have taken certain actions to facilitate
  the transfer of the servicing function with respect to the mortgage loans
  under the Barclays Agreement to a third party appointed by Barclays. As of
  March 22, 2007, New Century was still in the process of satisfying these
  preconditions.

  According to the March 22nd Announcement, the Barclays Letter Agreement
  provides that the outstanding mortgage loans financed under the Barclays
  Agreement are being transferred to Barclays "as is", without any
  representations or warranties by New Century or its subsidiaries, and without
  any holdback by Barclays. New Century and its subsidiaries have agreed,
  however, that if they enter into a settlement or release with any of New
  Century's other lenders and any such release contains materially more
  favorable terms for the benefit of any such lender than those in the Barclays
  Letter Agreement, then Barclays will be entitled to such more favorable terms.
  For purposes of this provision, the Barclays Letter Agreement provides that a
  release with another lender will not be deemed to have terms that are
  materially more favorable to that lender from an economic standpoint if the
  terms of such release do not provide for more to such lender than the amount
  of the outstanding mortgage loans financed by such lender, plus accrued price
  differential or interest and the transmittal of the principal portion of any
  loan payments received. The continuing effectiveness of the release by
  Barclays under the Barclays Letter Agreement is subject to New Century's
  compliance with this provision. Upon the effectiveness of the releases
  contemplated by the Barclays Letter Agreement, the aggregate repurchase
  obligation (the outstanding mortgage loans financed) of New Century under its
  credit facilities will be reduced by approximately $0.9 billion and New
  Century will have realized a loss from this transaction of approximately $46
  million.

  Pursuant to a Form 8-K filed on March 20, 2007 (the "March 20th
  Announcement"), New Century stated that it received a Notice of Breach and
  Termination of Mortgage Selling and Servicing Contract, dated March 14, 2007,
  from the Federal National Mortgage Association ("Fannie Mae"). In its notice,
  Fannie Mae purports to terminate its mortgage selling and servicing contract
  (the "Fannie Mae Contract") with New Century Mortgage Corporation ("NCMC"), a
  subsidiary of New Century, for cause, based on alleged breaches of the Fannie
  Mae Contract as well as alleged breaches by NCMC under other contracts with
  Fannie Mae. As a result of the purported termination, New Century and its
  subsidiaries are no longer able to sell mortgage loans directly to Fannie Mae
  or act as the primary servicer of any mortgage loans for Fannie Mae.

  Pursuant to a Form 8-K filed on March 14, 2007 (the "March 14th
  Announcement"), New Century stated that the staff of the New York Stock
  Exchange ("NYSE") issued a press release, dated March 13, 2007, announcing its
  determination that New Century's common stock is no longer suitable for
  continued listing on the NYSE and will be suspended immediately. New Century
  announced that the NYSE's press release cited New Century's recent disclosures
  regarding its liquidity position, as well as New Century's prior announcement
  regarding the need to restate certain of its historical financial statements,
  in support of its determination that New Century's common stock and preferred
  stock are no longer suitable for continued listing on the NYSE.

  In addition, according to the March 14th Announcement, New Century announced
  that the NYSE's press release also stated that an application to the SEC to
  delist New Century's stock from the NYSE is pending the completion of the
  applicable procedures, including any appeal by New Century of the NYSE staff's
  decision. New Century stated that it is reviewing the NYSE staff's decision
  and accordingly has not yet determined whether it will appeal the staff's
  decision to delist New Century's stock.

  Pursuant to a Form 8-K/A filed on March 13, 2007 (the "March 13th Form 8-K/A
  Announcement") by New Century, New Century stated that as of March 9, 2007,
  all of New Century's lenders under its short-term repurchase agreements and
  aggregation credit facilities had discontinued their financing with New
  Century or had notified New Century of their intent to do so. It further
  stated in the March 13th Form 8-K/A Announcement that New Century has received
  notices from certain of its lenders asserting that New Century and/or its
  subsidiaries have violated their respective obligations under certain of these
  financing arrangements and that such violations amount to events of default.
  According to the March 13th Form 8-K/A Announcement, certain of these lenders
  have further advised New Century that they are accelerating New Century's
  obligation to repurchase all outstanding mortgage loans financed under the
  applicable agreements.

  Pursuant to a Form 8-K filed on March 8, 2007 by New Century, New Century
  stated that as a result of its current constrained funding capacity, New
  Century has elected to cease accepting loan applications from prospective
  borrowers effective immediately while New Century seeks to obtain additional
  funding capacity.

  New Century also announced that it was delaying the filing of its Annual
  Report on Form 10-K for the fiscal year ended December 31, 2006.

  New Century announced that, although a full review is ongoing, it expects that
  the modifications to the allowance for loan repurchase losses will result in
  restated net income for the first three quarters of 2006 that is significantly
  lower than previously reported in New Century's 2006 interim financial
  statements.

  In addition, New Century announced that although New Century's mortgage loan
  origination volume increased in 2006 when compared to 2005, New Century's
  results of operations for the quarter and year ended December 31, 2006 will
  reflect declines in earnings and profitability when compared to the same
  periods in 2005. New Century currently expects that it will report a pretax
  loss for both the fourth quarter and the full year ended December 31, 2006.

  According to the March 2nd Announcement, New Century relies on its 15
  short-term repurchase agreements and aggregation credit facilities and an
  asset-backed commercial paper facility that collectively provide New Century
  with an aggregate of approximately $13.0 billion of committed and $4.4 billion
  of uncommitted borrowing capacity to fund mortgage loan originations and
  purchases pending the pooling and sale of such mortgage loans.

  According to the March 2nd Announcement, in the event New Century is unable to
  obtain satisfactory amendments to and/or waivers of the covenants in its
  financing arrangements from a sufficient number of its lenders, or obtain
  alternative funding sources, New Century's auditor, KPMG, has informed New
  Century's Audit Committee that its report on New Century's financial
  statements will include an explanatory paragraph indicating that substantial
  doubt exists as to New Century's ability to continue as a going concern.



                                PART III

  Item 10. Directors, Executive Officers and Corporate Governance.

            Omitted.


  Item 11. Executive Compensation.

            Omitted.

  Item 12. Security Ownership of Certain Beneficial Owners and
           Management and Related Stockholder Matters.

            Omitted.


  Item 13. Certain Relationships and Related Transactions, and Director
           Independence.

            Omitted.


  Item 14. Principal Accounting Fees and Services.

            Omitted.



                ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

  Item 1112(b) of Regulation AB, Significant Obligor Financial Information.

            No single obligor represents 10% or more of the pool assets held
            by the issuing entity.


  Item 1114(b)(2) and 1115(b) of Regulation AB, Significant Enhancement
             Provider Financial Information.


            None.

  Item 1117 of Regulation AB, Legal Proceedings.


  Pursuant to a Form 8-K filed on March 28, 2007 (the "March 28th
  Announcement"), on March 27, 2007, New Century announced that it had signed
  consent agreements with the State of Idaho's Department of Finance, the State
  of Iowa's Superintendent of Banking, the State of Michigan's Office of
  Financial and Insurance Services and the State of Wyoming's Banking
  Commissioner (the "March 27th Consent Agreements"). Although New Century has
  signed the March 27th Consent Agreements and expects to comply with their
  terms, New Century has not yet received counterpart signatures from the
  respective states and accordingly such March 27th Consent Agreements may not
  be binding on the respective states. The March 27th Consent Agreements contain
  allegations that certain of New Century's subsidiaries have engaged in
  violations of state law, including, among other things, failure to fund
  mortgage loans after closing. The March 27th Consent Agreements restrain New
  Century's subsidiaries from taking certain actions, including, among other
  things, engaging in alleged violations of state law and taking new
  applications for mortgage loans in the relevant jurisdiction.

  In addition, according to the March 28th Announcement, the March 27th Consent
  Agreements also compel New Century's subsidiaries to affirmatively take
  certain actions, including the creation of escrow accounts to hold any up
  front fees collected in connection with pending mortgage applications, the
  transfer to other lenders of the outstanding mortgage applications and
  unfunded mortgage loans held by the subsidiaries, and the provision of regular
  information to the state regulators regarding the subsidiaries' activities in
  the applicable state, including the status of all outstanding mortgage
  applications and unfunded mortgage loans in that state.

  According to the March 28th Announcement, New Century anticipates that cease
  and desist orders will continue to be received by New Century and its
  subsidiaries from additional states in the future and that New Century and its
  subsidiaries may enter into additional consent agreements similar to the
  consent agreements already entered into by New Century. New Century stated
  that it intends to continue to cooperate with its regulators in order to
  mitigate the impact on consumers resulting from New Century's funding
  constraints.

  Pursuant to a Form 8-K filed on March 22, 2007 (the "March 22nd
  Announcement"), New Century has received cease and desist orders from several
  states and entered into consent agreements with several states (the "Previous
  Orders and Consent Agreements"). On March 20, 2007, certain of New Century's
  subsidiaries entered into a consent agreement with the State of Maine's Office
  of Consumer Credit Regulation, respectively (the "March 20 Consent
  Agreement").

  According to the March 22nd Announcement, consistent with the Previous Orders
  and Consent Agreements, the March 20 Consent Agreement contains allegations
  that certain of New Century's subsidiaries have engaged in violations of state
  law, including, among other things, failure to fund mortgage loans after
  closing. Consistent with the Previous Orders and Consent Agreements, the March
  20 Consent Agreement seeks to restrain New Century's subsidiaries from taking
  certain actions, including, among others, engaging in alleged violations of
  state law and taking new applications for mortgage loans in the relevant
  jurisdiction. The March 20 Consent Agreement also seeks to cause the
  subsidiaries to affirmatively take certain actions, including the creation of
  escrow accounts to hold fees relating to pending mortgage applications, the
  transfer to other lenders of the outstanding mortgage applications and
  unfunded mortgage loans held by the subsidiaries, and the provision of regular
  information to the state regulators regarding the subsidiaries' activities in
  the applicable state, including the status of all outstanding mortgage
  applications and unfunded mortgage loans in that state.

  Pursuant to a Form 8-K filed on March 20, 2007 (the "March 20th
  Announcement"), on March 16, 2007, New Century received additional cease and
  desist orders from the State of California (the "California Orders") and
  certain of New Century's subsidiaries entered into consent agreements with the
  State of Florida's Office of Financial Regulation and the State of
  Washington's Department of Financial Institutions, respectively, each dated
  March 16, 2007 (the "March 16 Agreements") and together with the California
  Orders, the "March 16 Orders and Consent Agreements").

  According to the March 20th Announcement, consistent with certain other
  previous consent agreements, the March 16 Orders and Consent Agreements
  contain allegations that certain of New Century's subsidiaries have engaged in
  violations of state law, including, among other things, failure to fund
  mortgage loans after closing. Consistent with certain other previous consent
  agreements, the March 16 Orders and Consent Agreements seek to restrain New
  Century's subsidiaries from taking certain actions, including, among other
  things, engaging in alleged violations of state law and taking new
  applications for mortgage loans in the relevant jurisdiction. New Century
  announced that the March 16 Orders and Consent Agreements also seek to cause
  the subsidiaries to affirmatively take certain actions, including the creation
  of escrow accounts to hold fees relating to pending mortgage applications, the
  transfer to other lenders of the outstanding mortgage applications and
  unfunded mortgage loans held by the subsidiaries, and the provision of regular
  information to the state regulators regarding the subsidiaries' activities in
  the applicable state, including the status of all outstanding mortgage
  applications and unfunded mortgage loans in that state. The California Orders
  become permanent if not promptly appealed by the applicable subsidiaries. New
  Century and its subsidiaries are reviewing the California Orders and
  accordingly have not yet determined whether they will appeal all or any
  portion of the California Orders.

  Pursuant to a Form 8-K filed on March 19, 2007 (the "March 19th
  Announcement"), New Century stated that on March 14, 2007 and March 15, 2007,
  it received additional cease and desist orders from the States of Connecticut,
  Maryland, Rhode Island and Tennessee (collectively, the "March 14-15 Orders").
  New Century stated that the cease and desist orders contain allegations that
  certain of New Century's subsidiaries have engaged in violations of applicable
  state law, including, among other things and failure to fund mortgage loans
  after a mortgage closing. Additionally, on March 14, 2007, certain of New
  Century's subsidiaries, entered into a Consent Agreement and Order, dated
  March 14, 2007, with the Commonwealth of Pennsylvania Department of Banking,
  Bureau of Supervision and Enforcement (the "Consent Agreement").

  The March 14-15 Orders and the Consent Agreement seek to restrain New
  Century's subsidiaries from taking certain actions, including, among others,
  engaging in alleged violations of applicable state law and taking new
  applications for mortgage loans in the relevant jurisdiction. The March 14-15
  Orders and the Consent Agreement also seek to cause the subsidiaries to
  affirmatively take certain actions, including the creation of escrow accounts
  to hold fees relating to pending mortgage applications, the transfer to other
  lenders of the outstanding mortgage applications and unfunded mortgage loans
  held by the subsidiaries, and the provision of regular information to the
  state regulators regarding the subsidiaries' activities in the applicable
  state, including the status of all outstanding mortgage applications and
  unfunded mortgage loans in that state. Certain of the March 14-15 Orders also
  seek to revoke the licenses of one or more of New Century's subsidiaries or
  assess administrative penalties.

  The March 14-15 Orders generally become permanent if not promptly appealed by
  the applicable subsidiaries. New Century and its subsidiaries are reviewing
  the March 14-15 Orders and accordingly have not yet determined whether they
  will appeal all or any portion of the March 14-15 Orders.

  According to the March 19th Announcement, on March 14, 2007, in connection
  with a civil action filed against New Century and certain of its subsidiaries
  in an Ohio state court (the "Ohio Complaint") by the Attorney General of Ohio
  and the Ohio Division of Commerce, Division of Financial Institutions, such
  Ohio state court issued a temporary restraining order, which was subsequently
  modified by the court on March 16, 2007, against New Century (as modified, the
  "Ohio TRO"). New Century stated that the Ohio Complaint and the Ohio TRO
  contain allegations that New Century has engaged in violations of applicable
  Ohio state law, including, among other things, failure to fund mortgage loans
  after closing. New Century stated that the Ohio TRO restrains New Century from
  taking certain actions, including, among other things, (i) engaging in
  violations of Ohio state law, (ii) soliciting applicants and taking new
  applications for mortgage loans in Ohio and (iii) initiating, prosecuting or
  enforcing foreclosure actions in Ohio. New Century announced that the Ohio TRO
  also requires New Century to confer with the Ohio Attorney General and
  Division of Commerce by March 22, 2007 regarding the treatment of Ohio loans
  that are more than 60 days delinquent and are held for sale. New Century
  stated that the restraints imposed by the Ohio TRO could further harm New
  Century's business. In addition, New Century announced that it is reviewing
  the Ohio Complaint and the Ohio TRO and accordingly has not yet determined
  whether it will appeal all or any portion of the Ohio TRO. Subject to its
  funding limitations, New Century stated that it intends to comply with the
  Ohio TRO pending any appeal.

  According to the March 19th Announcement, New Century announced that it
  anticipates that orders similar to those described above will be received by
  New Century or its subsidiaries from additional states and that it intends to
  continue to cooperate with its regulators in order to mitigate the impact on
  consumers resulting from New Century's funding constraints.

  Pursuant to a Form 8-K filed on March 14, 2007 (the "March 14th
  Announcement"), New Century has been engaged in recent ongoing discussions
  with its state regulators regarding New Century's funding constraints and the
  impact on consumers who are in various stages of the loan origination process
  with New Century. New Century stated that it has advised these regulators that
  it has ceased accepting loan applications and that as of March 14, 2007, New
  Century and its subsidiaries are unable to fund any mortgage loans, including
  mortgage loans for those consumers who were already in the loan origination
  process with New Century.

  According to the March 14th Announcement, on March 13, 2007, New Century and
  certain of its subsidiaries received cease and desist orders from regulators
  in the States of Massachusetts, New Hampshire, New Jersey and New York. New
  Century stated that the cease and desist orders contain allegations that
  certain of New Century's subsidiaries have engaged in violations of applicable
  state law, including, among others, failure to fund mortgage loans after a
  mortgage closing, failure to meet certain financial requirements, including
  net worth and available liquidity, and failure to timely notify the state
  regulators of defaults and terminations under certain of its financing
  arrangements.

  According to the March 14th Announcement, the cease and desist orders seek to
  restrain the subsidiaries from taking certain actions, including, among
  others, engaging in further violations of state law, taking new applications
  for mortgage loans in the relevant jurisdiction, and paying dividends or
  bonuses to officers, directors or shareholders of the applicable subsidiaries.
  In addition, the cease and desist orders also seek to cause the subsidiaries
  to affirmatively take certain actions, including the creation of escrow
  accounts to hold fees relating to pending mortgage applications, the transfer
  to other lenders of the outstanding mortgage applications and unfunded
  mortgage loans held by the subsidiaries, and the provision of regular
  information to the state regulators regarding the subsidiaries' activities in
  the applicable state, including the status of all outstanding mortgage
  applications and unfunded mortgage loans in that state. Furthermore, certain
  of the cease and desist orders also require one or more of the subsidiaries to
  show cause why their license should not be revoked or why administrative
  penalties should not be assessed.

  According to the March 14th Announcement, the cease and desist orders
  generally become permanent if not promptly appealed by the applicable
  subsidiaries. New Century stated that it is reviewing these orders and
  accordingly has not yet determined whether it will appeal all or any portion
  of any of the orders. New Century announced that, subject to its funding
  limitations, it intends to comply with the orders pending any such appeal.

  According to the March 14th Announcement, New Century announced that it
  anticipates that orders similar to those described above will be received by
  New Century or its subsidiaries from additional states and that it intends to
  continue to cooperate with its regulators in order to mitigate the impact on
  consumers resulting from New Century's funding constraints.

  Pursuant to a Form 8-K filed on March 13, 2007 (the "March 13th
  Announcement"), by New Century, New Century received a letter from the staff
  of the Pacific Regional Office of the Securities Exchange Commission ("SEC")
  on March 12, 2007, stating that the staff was conducting a preliminary
  investigation involving New Century and requesting production of certain
  documents. In addition, New Century stated that the staff of the SEC had also
  previously requested a meeting with New Century to discuss the events leading
  up to the announcement of the restatements and New Century intends to comply
  with the SEC's request.

  In addition, New Century stated in the March 13th Announcement that, on
  February 28, 2007, New Century received a letter from the United States
  Attorney's Office for the Central District of California ("U.S. Attorney's
  Office") indicating that it was conducting a criminal inquiry under the
  federal securities laws in connection with trading in New Century's
  securities, as well as accounting errors regarding New Century's allowance for
  repurchase losses. New Century also stated that it has subsequently received a
  grand jury subpoena requesting production of certain documents. New Century
  stated that it intends to cooperate with the requests of the U.S. Attorney's
  Office.

  Pursuant to a Form 12b-25 filed on March 2, 2007 (the "March 2nd
  Announcement") by New Century, New Century stated that it had previously
  reported that it had been served with a complaint for a purported securities
  class action and was aware of nine additional purported class action lawsuits
  that had been filed against it and certain of its officers and directors
  alleging certain violations of federal securities laws.

  New Century also stated that since that time, it has become aware of four
  related derivative complaints against certain of its directors and officers,
  making essentially the same allegations as the federal securities cases
  relating to New Century's restatements. New Century stated that it believes
  that the derivative cases have been or will be filed in Orange County Superior
  Court, and that it anticipates that similar actions may be filed in the
  future.


  Item 1119 of Regulation AB, Affiliations and Certain Relationships and
             Related Transactions.


  As a result of a merger, completed on December 4, 2006, between a subsidiary
  of MSMCI and Saxon Capital, Inc., the Registrant is an affiliate, through
  common parent ownership, of Saxon Mortgage Services, Inc., one of the
  servicers and an indirect subsidiary of Saxon Capital, Inc."


  Item 1122 of Regulation AB, Compliance with Applicable Servicing Criteria.


            See Exhibit (33) and (34)

  The 1122 statements for Saxon Mortgage Services, Inc. has disclosed the
  following instances of material noncompliance with 1122(d)(1)(ii) and 1122
  (d)(4)(i) applicable to the Company during the year ended December 31, 2006.
  The Company failed to maintain adequate monitoring procedures over one vendor,
  who provided a service for recording lien releases. In 36 out of 45 loans
  tested, the Company failed to ensure that lien releases were sent to consumers
  or to the recording jurisdiction, as appropriate, within the timeframes
  specified in the transactions agreements and therefore did not maintain proper
  collateral or security on the pool assets as required by the transaction
  agreements.


  The 1122 statements for Southwest Business Corporation (as sub-contractor for
  Saxon Mortgage Services, Inc.) has disclosed the following material
  noncompliance with 1122 (d)(4)(xi) applicable to the Company during the year
  ended December 31, 2006: on a sample of sixty (60), one insurance premium was
  paid after the policies' expiration date.


  The 1122 statements for Wells Fargo Bank, National Association (Corporate
  Trust Services) has disclosed material noncompliance with criterion
  1122(d)(3)(i), as applicable to the Company during the twelve months ended
  December 31. 2006. Certain monthly investor or remittance reports included
  errors in the calculation and/or the reporting of delinquencies for the pool
  assets.


  Although each servicing criterion required by Item 1122(d) of Regulation AB is
  addressed in one or more of the Assessments of Compliance with Servicing
  Criteria and related Attestation Reports included with this report, the
  Servicer's, Countrywide Home Loans Servicing LP, Assessment of Compliance and
  related Attestation Report did not address each of the servicing criteria that
  the Servicer was required to address under the terms of the related Servicing
  Agreement. The Servicer has not identified such failure to provide an
  Assessment and Attestation for these items as a material failure to fulfill
  its obligations under the related servicing agreement in the Servicer's
  Compliance Statement provided under Item 1123 of Regulation AB, because the
  Servicer asserts that those items are not applicable to the Servicer.


  Item 1123 of Regulation AB, Servicer Compliance Statement.


            See Exhibit (35)





                                PART IV

  Item 15. Exhibits, Financial Statement Schedules.

   (a)(1) Not applicable

      (2) Not applicable.

      (3) The exhibits 4.1; 10.1 - 10.11 were filed as part of the Registrant's
          Current Report on Form 8-K filed on December 14, 2006 and are
          incorporated by reference:

     (4.1)    Pooling and Servicing Agreement, dated as of November 1, 2006, by
              and among the Depositor, as depositor, Wells Fargo Bank, National
              Association, as a securities administrator, master servicer, and a
              custodian, New Century Mortgage Corporation, as a servicer,
              Countrywide Home Loans Servicing LP, as a servicer, Saxon Mortgage
              Services, Inc., as a servicer, NC Capital Corporation, as a
              responsible party, WMC Mortgage Corp., as a responsible party,
              Decision One Mortgage Company, LLC, as a responsible party,
              LaSalle Bank National Association, as a custodian and Deutsche
              Bank National Trust Company, as trustee.

     (10.1)   The Fourth Amended and Restated Mortgage Loan Purchase and
              Warranties Agreement, dated as of May 1, 2006, by and between WMC
              and the Sponsor (included as Exhibit O to Exhibit 4.1).

     (10.2)   The Fourth Amended and Restated Mortgage Loan Purchase and
              Warranties Agreement, dated as of May 1, 2006, by and between
              Decision One and the Sponsor (included as Exhibit P to Exhibit
              4.1).

     (10.3)   The Sixth Amended and Restated Mortgage Loan Purchase and
              Warranties Agreement, dated as of May 1, 2006, by and between NC
              Capital and the Sponsor (included as Exhibit Q to Exhibit 4.1).

     (10.4)   ISDA Master Agreement, dated as of November 29, 2006, by and
              between Morgan Stanley Capital Services Inc., the swap provider,
              and Wells Fargo Bank, National Association, as securities
              administrator (included as part of Exhibit W to Exhibit 4.1).

     (10.5)   Schedule to the Master Agreement, dated as of November 29, 2006,
              by and between Morgan Stanley Capital Services Inc., the swap
              provider, and Wells Fargo Bank, National Association, as
              securities administrator (included as part of Exhibit W to Exhibit
              4.1).

     (10.6)   Credit Support Annex, dated November 29, 2006, by and between
              Morgan Stanley Capital Services Inc., the swap provider, and Wells
              Fargo Bank, National Association, as securities administrator
              (included as part of Exhibit W to Exhibit 4.1).

     (10.7)   Confirmation, dated November 29, 2006, by and between Morgan
              Stanley Capital Services Inc., the swap provider, and Wells Fargo
              Bank, National Association, as securities administrator (included
              as part of Exhibit W to Exhibit 4.1).

     (10.8)   Guarantee, dated November 29, 2006, by Morgan Stanley (included as
              part of Exhibit W to Exhibit 4.1).

     (10.9)   Countrywide Amendment Regulation AB, dated as of January 26, 2006,
              by and among Countrywide Home Loans, Inc., Countrywide Home Loans
              Servicing LP and the Sponsor (included as part of Exhibit BB to
              Exhibit 4.1).

     (10.10)  Representations and Warranties Agreement, dated as of November
              29, 2006, by and between the Depositor and the Sponsor (included
              as part of Exhibit CC to Exhibit 4.1).

     (10.11)  Interest Rate Cap Agreement, dated November 29, 2006, by and
              between Morgan Stanley Capital Services Inc., the swap provider,
              and Wells Fargo Bank, National Association, as securities
              administrator (included as part of Exhibit DD to Exhibit 4.1).

     (31) Rule 13a-14(d)/15d-14(d) Certifications.

     (33) Reports on assessment of compliance with servicing criteria for
          asset-backed securities.

      <TABLE>

      
         <c>
      a) Countrywide Home Loans Servicing LP, as Servicer
      b) Deutsche Bank National Trust Company, as Trustee
      c) FIS Tax Services f/k/a LSI Tax Services as Sub-Contractor for Saxon Mortgage Services, Inc.
      d) LaSalle Bank, National Association, as Custodian
      e) Newport Management Corporation as Sub-Contractor  for Saxon Mortgage Services, Inc.
      f) Saxon Mortgage Services, Inc., as Servicer
      g) Southwest Business Corporation as Sub-Contractor for Saxon Mortgage Services, Inc.
      h) Wells Fargo Bank, N.A., as Master Servicer
      i) Wells Fargo Bank, N.A., as Securities Administrator
      j) Wells Fargo Bank, N.A., as Custodian

      </TABLE>

     (34) Attestation reports on assessment of compliance with servicing
          criteria for asset-backed securities.

      <TABLE>

      
        <c>
      a) Countrywide Home Loans Servicing LP, as Servicer
      b) Deutsche Bank National Trust Company, as Trustee
      c) FIS Tax Services f/k/a LSI Tax Services as Sub-Contractor for Saxon Mortgage Services, Inc.
      d) LaSalle Bank, National Association, as Custodian
      e) Newport Management Corporation as Sub-Contractor  for Saxon Mortgage Services, Inc.
      f) Saxon Mortgage Services, Inc., as Servicer
      g) Southwest Business Corporation as Sub-Contractor for Saxon Mortgage Services, Inc.
      h) Wells Fargo Bank, N.A., as Master Servicer
      i) Wells Fargo Bank, N.A., as Securities Administrator
      j) Wells Fargo Bank, N.A., as Custodian

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      a) Countrywide Home Loans Servicing LP, as Servicer
      b) Saxon Mortgage Services, Inc., as Servicer
      c) Wells Fargo Bank, N.A., as Master Servicer
      d) Wells Fargo Bank, N.A., as Securities Administrator

      </TABLE>

   (b) see (a) above.

   (c) Not applicable




                                SIGNATURES

  Pursuant to the requirements of Section 13 or 15(d) of the Securities
  Exchange Act of 1934, the registrant has duly caused this report to be
  signed on its behalf by the undersigned, thereunto duly authorized.



    Morgan Stanley ABS Capital I Inc. Trust 2006-HE8
    (Issuing Entity)

    Wells Fargo Bank, N.A.
    (Master Servicer)

    /s/ Diane Courtney
    Diane Courtney, Vice President

    Date:      March 31, 2007


  Exhibit Index

  Exhibit No.

   (a)(1) Not applicable

      (2) Not applicable.

      (3) The exhibits 4.1; 10.1 - 10.11 were filed as part of the Registrant's
          Current Report on Form 8-K filed on December 14, 2006 and are
          incorporated by reference:

     (4.1)    Pooling and Servicing Agreement, dated as of November 1, 2006, by
              and among the Depositor, as depositor, Wells Fargo Bank, National
              Association, as a securities administrator, master servicer, and a
              custodian, New Century Mortgage Corporation, as a servicer,
              Countrywide Home Loans Servicing LP, as a servicer, Saxon Mortgage
              Services, Inc., as a servicer, NC Capital Corporation, as a
              responsible party, WMC Mortgage Corp., as a responsible party,
              Decision One Mortgage Company, LLC, as a responsible party,
              LaSalle Bank National Association, as a custodian and Deutsche
              Bank National Trust Company, as trustee.

     (10.1)   The Fourth Amended and Restated Mortgage Loan Purchase and
              Warranties Agreement, dated as of May 1, 2006, by and between WMC
              and the Sponsor (included as Exhibit O to Exhibit 4.1).

     (10.2)   The Fourth Amended and Restated Mortgage Loan Purchase and
              Warranties Agreement, dated as of May 1, 2006, by and between
              Decision One and the Sponsor (included as Exhibit P to Exhibit
              4.1).

     (10.3)   The Sixth Amended and Restated Mortgage Loan Purchase and
              Warranties Agreement, dated as of May 1, 2006, by and between NC
              Capital and the Sponsor (included as Exhibit Q to Exhibit 4.1).

     (10.4)   ISDA Master Agreement, dated as of November 29, 2006, by and
              between Morgan Stanley Capital Services Inc., the swap provider,
              and Wells Fargo Bank, National Association, as securities
              administrator (included as part of Exhibit W to Exhibit 4.1).

     (10.5)   Schedule to the Master Agreement, dated as of November 29, 2006,
              by and between Morgan Stanley Capital Services Inc., the swap
              provider, and Wells Fargo Bank, National Association, as
              securities administrator (included as part of Exhibit W to Exhibit
              4.1).

     (10.6)   Credit Support Annex, dated November 29, 2006, by and between
              Morgan Stanley Capital Services Inc., the swap provider, and Wells
              Fargo Bank, National Association, as securities administrator
              (included as part of Exhibit W to Exhibit 4.1).

     (10.7)   Confirmation, dated November 29, 2006, by and between Morgan
              Stanley Capital Services Inc., the swap provider, and Wells Fargo
              Bank, National Association, as securities administrator (included
              as part of Exhibit W to Exhibit 4.1).

     (10.8)   Guarantee, dated November 29, 2006, by Morgan Stanley (included as
              part of Exhibit W to Exhibit 4.1).

     (10.9)   Countrywide Amendment Regulation AB, dated as of January 26, 2006,
              by and among Countrywide Home Loans, Inc., Countrywide Home Loans
              Servicing LP and the Sponsor (included as part of Exhibit BB to
              Exhibit 4.1).

     (10.10)  Representations and Warranties Agreement, dated as of November
              29, 2006, by and between the Depositor and the Sponsor (included
              as part of Exhibit CC to Exhibit 4.1).

     (10.11)  Interest Rate Cap Agreement, dated November 29, 2006, by and
              between Morgan Stanley Capital Services Inc., the swap provider,
              and Wells Fargo Bank, National Association, as securities
              administrator (included as part of Exhibit DD to Exhibit 4.1).

     (31) Rule 13a-14(d)/15d-14(d) Certifications.

     (33) Reports on assessment of compliance with servicing criteria for
          asset-backed securities.

      <TABLE>

      
         <c>
      a) Countrywide Home Loans Servicing LP, as Servicer
      b) Deutsche Bank National Trust Company, as Trustee
      c) FIS Tax Services f/k/a LSI Tax Services as Sub-Contractor for Saxon Mortgage Services, Inc.
      d) LaSalle Bank, National Association, as Custodian
      e) Newport Management Corporation as Sub-Contractor  for Saxon Mortgage Services, Inc.
      f) Saxon Mortgage Services, Inc., as Servicer
      g) Southwest Business Corporation as Sub-Contractor for Saxon Mortgage Services, Inc.
      h) Wells Fargo Bank, N.A., as Master Servicer
      i) Wells Fargo Bank, N.A., as Securities Administrator
      j) Wells Fargo Bank, N.A., as Custodian

      </TABLE>

     (34) Attestation reports on assessment of compliance with servicing
          criteria for asset-backed securities.

      <TABLE>

      
        <c>
      a) Countrywide Home Loans Servicing LP, as Servicer
      b) Deutsche Bank National Trust Company, as Trustee
      c) FIS Tax Services f/k/a LSI Tax Services as Sub-Contractor for Saxon Mortgage Services, Inc.
      d) LaSalle Bank, National Association, as Custodian
      e) Newport Management Corporation as Sub-Contractor  for Saxon Mortgage Services, Inc.
      f) Saxon Mortgage Services, Inc., as Servicer
      g) Southwest Business Corporation as Sub-Contractor for Saxon Mortgage Services, Inc.
      h) Wells Fargo Bank, N.A., as Master Servicer
      i) Wells Fargo Bank, N.A., as Securities Administrator
      j) Wells Fargo Bank, N.A., as Custodian

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      a) Countrywide Home Loans Servicing LP, as Servicer
      b) Saxon Mortgage Services, Inc., as Servicer
      c) Wells Fargo Bank, N.A., as Master Servicer
      d) Wells Fargo Bank, N.A., as Securities Administrator

      </TABLE>











  EX-31 Rule 13a-14(d)/15d-14(d) Certifications

  Re: Morgan Stanley ABS Capital I Inc. Trust 2006-HE8 (the "Trust"),
  Mortgage Pass Through Certificates, Series 2006-HE8, issued pursuant to
  the Pooling and Servicing Agreement, dated as of November 1, 2006, among
  Morgan Stanley ABS Capital I Inc., as Depositor, Wells Fargo Bank,
  National Association, as Master Servicer, Securities Administrator and a
  Custodian, Saxon Mortgage Services, Inc., as a Servicer, Countrywide
  Home Loans Servicing LP, as a servicer, New Century Mortgage Corporation,
  as a Servicer, NC Capital Corporation, as a Responsible Party, WMC
  Mortgage Corp., as a Responsible Party, Decision One Mortgage Company,
  LLC, as a Responsible Party, Deutsche Bank National Trust Company, as
  Trustee, and LaSalle Bank National Association, as a Custodian, Morgan
  Stanley ABS Capital I Inc. Trust, Series 2006-HE8

  I, Diane Courtney, certify that:

  1. I have reviewed this annual report on Form 10 K ("Annual Report"),
     and all reports on Form 10 D (collectively with this Annual Report,
     the "Reports") required to be filed in respect of period covered by
     this Annual Report, of the Trust;

  2. Based on my knowledge, the Reports, taken as a whole, do not contain
     any untrue statement of a material fact or omit to state a material
     fact necessary to make the statements made, in light of the
     circumstances under which such statements were made, not misleading
     with respect to the period covered by this Annual Report;

  3. Based on my knowledge, all of the distribution, servicing and other
     information required to be provided under Form 10-D for the period
     covered by this Annual Report is included in the Reports;

  4. Based on my knowledge and the compliance statements required in this
     Annual Report under Item 1123 of Regulation AB, and except as
     disclosed in the Reports, the Servicers have fulfilled their
     obligations under the Pooling and Servicing Agreement in all material
     respects; and

  5. All of the reports on assessment of compliance with servicing
     criteria for asset-backed securities and their related attestation
     reports on assessment of compliance with servicing criteria required
     to be included in this Annual Report in accordance with Item 1122 of
     Regulation AB and Exchange Act Rules 13a-18 and 15d-18 have been
     included as an exhibit to this Annual Report, except as otherwise
     disclosed in this Annual Report.  Any material instances of
     non-compliance described in such reports have been disclosed in this
     Annual Report.

     In giving the certifications above, I have reasonably relied on
     information provided to me by the following unaffiliated parties:
     Countrywide Home Loans Servicing LP, as Servicer, Saxon Mortgage Services,
     Inc., as Servicer, and New Century Mortgage Corporation, as Servicer


     Dated:    March 31, 2007

     /s/ Diane Courtney
     Signature

     Vice President
     Title












EX-33 (a)
(logo) Countrywide
HOME LOANS

2900 MADERA ROAD
SIMI VALLEY, CALIFORNIA 93065-6298
(805) 955-1000


ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA


Countrywide Financial Corporation and certain of its subsidiaries, including its
direct and indirect wholly-owned subsidiaries, Countrywide Home Loans, Inc.
(CHL), Countrywide Tax Services Corporation, Newport Management Corporation, and
Countrywide Home Loans Servicing, L.P., a wholly-owned subsidiary of CHL
(collectively the "Company") provides this platform-level assessment, for which
Countrywide Financial Corporation and such subsidiaries participated in
servicing functions, as such term is described under Title 17, Section 229.1122
of the Code of Federal Regulations ("Item 1122 of Regulation AB"), of compliance
in respect of the following Applicable Servicing Criteria specified in Item
1122(d) of Regulation AB promulgated by the Securities and Exchange Commission
in regard to the following servicing platform for the following period:

Platform: publicly-issued (i.e., registered with the Securities and Exchange
Commission pursuant to the Securities Act of 1933, as amended) residential
mortgage-backed securities (securities collateralized by residential mortgage
loans, including prime, alternative loan products, sub-prime, HELOC and dosed
seconds) issued on or after January 1, 2006 for which the Company provides cash
collection and administration, investor remittances and reporting (except for
those activities relating to trustee and paying agent services), and pool asset
administration (except for those activities relating to custodial operations of
pool assets and related documents), collectively "Servicing Functions" and for
which the related issuer has a fiscal year end of December 31, 2006. The
platform excludes any transactions issued by any government sponsored enterprise
for which the Company provides Servicing Functions.

Period: as of and for the year ended December 31, 2006.

Applicable Servicing Criteria: all servicing criteria set forth in Item 1122(d),
to the extent required in the related agreements, except for the following
paragraphs: 1122(d)(1)(iii), 1122(d)(3)(i)(B), only as it relates to information
other than that contained in the monthly remittance report delivered by the
servicer to the master servicer, trustee, and/or bond administrator,
1122(d)(3)(i)(D), only as it relates to the agreeing with investors' records as
to the total unpaid principal balance and number of pool assets serviced by the
servicer, 1122(d)(3)(ii), only as it relates to amounts other than amounts
remitted by the servicer to the master servicer, trustee, and/or bond
administrator, 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(i) and
1122(d)(4)(ii), only as 1122(d)(4)(i) and 1122(d)(4)(ii) relate to the custodial
operations of the pool assets and related documents (collateral file) by the
document custodian responsible for such functions for the related transaction,
and 1122(d)(4)(xv), only as it relates to Item 1115 of Regulation AB (derivative
transactions).


(page)


With respect to the Platform and the Period, the Company provides the following
assessment of compliance in respect of the Applicable Servicing Criteria:

1. The Company is responsible for assessing its compliance with the Applicable
Servicing Criteria.

2. The Company has assessed compliance with the Applicable Servicing Criteria.

3. Other than as identified on Schedule A hereto, as of and for the Period, the
Company was in material compliance with the Applicable Servicing Criteria.

KPMG LLP, an independent registered public accounting firm, has issued an
attestation report with respect to the Company's foregoing assessment of
compliance.


(page)


COUNTRYWIDE FINANCIAL CORPORATION

By: /s/ Steve Bailey
Steve Bailey

Its: Senior Managing Director and Chief Executive Officer,
Loan Administration


Dated: February 28, 2007

By:/s/ Kevin Meyers
Kevin Meyers

Its: Managing Director and Chief Financial Officer,
Countrywide Home Loans, Inc. Loan Administration


Dated: February 28, 2007


(page)


Schedule A


Material Instances of Noncompliance

No material instances of noncompliance: the Company has complied, in all
material respects, with the applicable servicing criteria as of and for the year
ended December 31, 2006.





EX-33 (b)
Appendix I

MANAGEMENT'S ASSERTION OF COMPLIANCE

Management of the Trust & Securities Services department of Deutsche Bank
National Trust Company and Deutsche Bank Trust Company Americas (collectively
the "Company") is responsible for assessing compliance with the servicing
criteria set forth in Item 1122(d) of Regulation AB promulgated by the
Securities and Exchange Commission. Management has determined that the servicing
criteria are applicable in regard to the servicing platform for the period as
follows:

Platform: Publicly-issued (i.e., transaction-level reporting required
under the Securities Exchange Act of 1934, as amended) residential mortgage
-backed securities and other asset-backed securities issued on or after
January 1, 2006 for which the Company provides trustee, securities
administration or paying agent services, excluding any publicly issued
transactions sponsored or issued by any government sponsored entity (the
"Platform").

Applicable Servicing Criteria: All servicing criteria set forth in
Item 1122(d), except for the following criteria: 1122(d)(2)(iii),1122(d)(4)(iv),
1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)
(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122
(d)(4)(xiv), which management has determined are not applicable to the
activities the Company performs with respect to the Platform (the "Applicable
Servicing Criteria").

Period: Twelve months ended December 31, 2006 (the "Period").

Management's interpretation of Applicable Servicing Criteria: The Company's
management has determined that servicing criteria 1122(d)(1)(iii) is applicable
only with respect to its continuing obligation to act as, or locate a,
successor servicer under the circumstances referred to in certain governing
documents. It is management's interpretation that Deutsche Bank Trust Company
America has no other active back-up servicing responsibilities in regards to
1122(d)(1)(iii) as of and for the Period.

Third parties classified as vendors: With respect to servicing criteria 1122(d)
(2)(i), 1122(d)(4)(i), and 1122(d)(4)(ii), management has engaged various
vendors to perform the activities required by these servicing criteria. The
Company's management has determined that these vendors are not considered a
"servicer" as defined in Item 1101(j) of Regulation AB, and the Company's
management has elected to take responsibility for assessing compliance with the
servicing criteria applicable to each vendor as permitted by Interpretation
17.06 of the SEC Division of Corporation Finance Manual of Publicly Available
Telephone Interpretations ("Interpretation 17.06"). As permitted by
Interpretation 17.06, management has asserted that it has policies and
procedures in place to provide reasonable assurance that the vendor's
activities comply in all material respects with the servicing criteria
applicable to each vendor. The Company's management is solely responsible for
determining that it meets the SEC requirements to apply Interpretation 17.06
for the vendors and related criteria.

With respect to the Platform, the Company's management provides the following
assertion of compliance with respect to the Applicable Servicing Criteria:

1. The Company's management is responsible for assessing the Company's
compliance with the Applicable Servicing Criteria as of and for the Period.

2.The Company's management has assessed compliance with the Applicable
Servicing Criteria, including servicing criteria for which compliance is
determined based on Interpretation 17.06 as described above, as of and for the
Period. In performing this assessment, management used the criteria set forth
by the Securities and Exchange Commission in paragraph (d) of Item 1122 of
Regulation AB.

3. Based on such assessment, as of and for the Period, the Company has
complied, in all material respects, with the Applicable Servicing Criteria.

KPMG LLP, a registered public accounting firm, has issued an attestation report
with respect to the management's assertion of compliance with the Applicable
Servicing Criteria as of and for the Period.


(page)


Appendix I


DEUTSCHE BANK NATIONAL TRUST COMPANY

By: /s/ Gary R. Vaughan
Name: Gary R. Vaughan
Its: Managing Director

By: /s/ David Co
Name: David Co
Its: Director

By: /s/ Jose Sicilia
Name: Jose Sicilia
Its: Managing Director

By: /s/ Kevin Fischer
Name: Kevin Fischer
Its: Vice President

By: /s/ Robert Frier
Name: Robert Frier
Its: Director

DEUTSCHE BANK TRUST COMPANY AMERICAS

By: /s/ Kevin C. Weeks
Name: Kevin C. Weeks
Its: Managing Director

By: /s/ Jenna Kaufman
Name: Jenna Kaufman
Its: Director





EX-33 (c)
(logo) FIS
Tax Services
A Division of Fidelity National Information Services

FIS Tax Services
3100 New York Drive, Suite 100
Pasadena, CA 91107
tel: 626.345.2010 866.457.4112
fax: 626.398.5205

Management Compliance Statement

Management of FIS Tax Services (FIS) and formerly known as LSI Tax Services, is
responsible for assessing compliance with applicable servicing criteria set
forth in Item 1122(d) of Regulation AB of the Securities and Exchange Commission
relating to residential mortgage loans (the Platform), except for General
Servicing Consideration criteria (i)-(iv), Cash Collections and Administration
(i)-(vii), Investor Remittances and Reporting (i)-(iv), and Pool Asset
Administration (i)-(x), (xiv), and (xv), which FIS has determined are not
applicable to the activities it performs with respect to the Platform.

FIS' management has assessed the effectiveness of the Company's compliance with
the applicable servicing criteria as of and for the year ended 2006. In making
this assessment, management used the criteria set forth by the Securities and
Exchange Commission in paragraph (d) of Item 1122 of Regulation AB. FIS has
determined the following servicing criteria in paragraph (d)(4) of Item 1122 are
applicable to the activities it performed with respect to the Platform:

(xi)    Payments made on behalf of an obligor (such as tax or insurance
        payments) are made on or before the related penalty or expiration dates,
        as indicated on the appropriate bills or notices for such payments,
        provided that such support has been received by the servicer at least 30
        calendar days prior to these dates, or such other number of days
        specified in the transaction agreements.

(xii)   Any late payment penalties in connection with any payment to be made on
        behalf of an obligor are paid from the servicer's funds and not charged
        to the obligor, unless the late payment was due to the obligor's error
        or omission.

(xiii)  Disbursements made on behalf of an obligor are posted within two
        business days to the obligor's records maintained by the servicer, or
        such other number of days specified in the transaction agreements.

Based on such assessment, management believes that, as of and for the year ended
December 31, 2006, FIS has complied in all material respects with the servicing
criteria set forth in Item 1122(d) of Regulation AB of the Securities and
Exchange Commission relating to the servicing of the Platform.

KPMG LLP, a registered public accounting firm, has issued an attestation report
with respect to management's assessment of compliance with the applicable
servicing criteria as of and for the year ended 2006.

To the best of my knowledge and belief, based on such assessment, FIS has
fulfilled all of its applicable obligations throughout the reporting period.


/s/ Darryl A. De Bond
Darryl A. De Bond
Executive Vice President

January 22, 2007





EX-33 (d)
(logo) LaSalle Bank
       ABN AMRO

LaSalle Bank N.A.
135 South LaSalle Street
Suite 1625
Chicago, IL 60603

Global Securities and Trust Services


Management's Assertion on Compliance with Item 1122 Criteria


LaSalle Bank National Association (the "Asserting Party") is responsible for
assessing its compliance with the applicable servicing criteria set forth in
Item 1122(d) of Regulation AB (17 C.F.R, 229.1122(d)) as indicated on Exhibit A
annexed hereto entitled "1122 Servicing Criteria to be Addressed in Assessment
of Compliance" (the "Servicing Criteria").

The Asserting Party has assessed the effectiveness of its compliance with the
applicable Servicing Criteria as of December 31, 2006, and for the period of
January 1, 2006 through December 31, 2006 (the "Reporting Period"). In making
this assessment, the Asserting Party used the criteria set forth by the
Securities and Exchange Commission in paragraph (d) of Item 1122 of Regulation
AB.

Based on such assessment, the Asserting Party believes that, as of December 31,
2006 and for the Reporting Period, it has complied in all material respects with
the servicing criteria set forth in Item 1122(d) of Regulation AB for the
servicing activities it performs in the asset-backed securities transactions
detailed on Exhibit B. For servicing criteria 1122(d)(3)(i)(A) and (B), this
assertion covers only the information on the report to investors that is
required by the respective transaction agreements.

Ernst and Young, an independent registered public accounting firm, has issued an
attestation report with respect to the Asserting Party's assessment of
compliance with the Servicing Criteria as of December 31, 2006 and for the
Reporting Period. The asset-backed securities transactions to which this
assertion and the attestation report relate are listed on Exhibit B.

LaSalle Bank National Association


By:    /s/ Barbara L. Marik
Name:  Barbara L. Marik
Title: First Vice President
Date:  February 28, 2007


(page)


Exhibit A

1122 Servicing Criteria
to be addressed in an Assessment of Compliance

<Table>
<Caption>

             <c>


Reg AB                                                                              Servicing Criteria
Reference                               Servicing Criteria                             Applicable to
                                                                                       LaSalle Bank
                                                                                   National Association
General Servicing Considerations

                   Policies and procedures are instituted to monitor any
1122(d)(1)(i)      performance or other triggers and events of default in                    X
                   accordance with the transaction agreements.

                   If any material servicing activities are outsourced to third
1122(d)(1)(ii)     parties, policies and procedures are instituted to monitor                X
                   the third party's performance and compliance with such
                   servicing activities.

                   Any requirements in the transaction agreements to maintain a
1122(d)(1)(iii)    back-up servicer for the Pool Assets are maintained.

                   A fidelity bond and errors and omissions policy is in effect
                   on the party participating in the servicing function
1122(d)(1)(iv)     throughout the reporting period in the amount of coverage                 X
                   required by and otherwise in accordance with the terms of the
                   transaction agreements.

Cash Collection and Administration

                   Payments on pool assets are deposited into the appropriate
                   custodial bank accounts and related bank clearing accounts
1122(d)(2)(i)      no more than two business days following receipt, or such                 X
                   other number of days specified in the transaction
                   agreements.

                   Disbursements made via wire transfer on behalf of an obligor
1122(d)(2)(ii)     or to an investor are made only by authorized personnel.                  X

                   Advances of funds or guarantees regarding collections, cash
1122(d)(2)(iii)    flows or distributions, and any interest or other fees                    X
                   charged for such advances, are made, reviewed and approved as
                   specified in the transaction agreements.

                   The related accounts for the transaction, such as cash
                   reserve accounts or accounts established as a form of over
1122(d)(2)(iv)     collateralization, are separately maintained (e.g., with                  X
                   respect to commingling of cash) as set forth in the
                   transaction agreements.

                   Each custodial account is maintained at a federally insured
                   depository institution as set forth in the transaction
                   agreements. For purposes of this criterion, "federally
1122(d)(2)(v)      insured depository institution" with respect to a foreign                 X
                   financial institution means a foreign financial institution
                   that meets the requirements of Rule 13k-1(b)(1) of the
                   Securities Exchange Act.

                   Unissued checks are safeguarded so as to prevent
1122(d)(2)(vi)     unauthorized access.                                                      X

                   Reconciliations are prepared on a monthly basis for all
                   asset-backed securities related bank accounts, including
                   custodial accounts and related bank clearing accounts. These
                   reconciliations are (A) mathematically accurate; (B)
                   prepared within 30 calendar days after the bank statement
1122(d)(2)(vii)    cutoff date, or such other number of days specified in the                X
                   transaction agreements; (C) reviewed and approved by someone
                   other than the person who prepared the reconciliation; and
                   (D) contain explanations for reconciling items. These
                   reconciling items are resolved within 90 calendar days of
                   their original identification, or such other number of days
                   specified in the transaction agreements.

Investor Remittances and Reporting

                   Reports to investors, including those to be filed with the
                   Commission, are maintained in accordance with the
                   transaction agreements and applicable Commission
1122(d)(3)(i)      requirements. Specifically, such reports (A) are prepared in              X
                   accordance with timeframes and other terms set forth in the
                   transaction


(page)


                   agreements; (B) provide information calculated in accordance
                   with the terms specified in the transaction agreements; (C)
                   are filed with the Commission as required by its rules and
                   regulations; and (D) agree with investors' or the indenture
                   trustee's records as to the total unpaid principal balance
                   and number of Pool Assets serviced by the related Servicer.

                   Amounts due to investors are allocated and remitted in
1122(d)(3)(ii)     accordance with timeframes, distribution priority and other               X
                   terms set forth in the transaction agreements.

                   Disbursements made to an investor are posted within two
1122(d)(3)(iii)    business days to the related Servicer's investor records, or              X
                   such other number of days specified in the transaction
                   agreements.

                   Amounts remitted to investors per the investor reports agree
1122(d)(3)(iv)     with cancelled checks, or other form of payment, or                       X
                   custodial bank statements.

Pool Asset Administration

                   Collateral or security on pool assets is maintained as
1122(d)(4)(i)      required by the transaction agreements or related pool                    X
                   asset documents.

                   Pool assets and related documents are safeguarded as
1122(d)(4)(ii)     required by the transaction agreements                                    X

                   Any additions, removals or substitutions to the asset pool
1122(d)(4)(iii)    are made, reviewed and approved in accordance with any                    X
                   conditions or requirements in the transaction agreements.

                   Payments on pool assets, including any payoffs, made in
                   accordance with the related pool asset documents are posted
                   to the related Servicer's obligor records maintained no more
1122(d)(4)(iv)     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.

                   The related Servicer's records regarding the pool assets
1122(d)(4)(v)      agree with the related Servicer's records with respect to an
                   obligor's unpaid principal balance.

                   Changes with respect to the terms or status of an obligor's
                   pool assets (e.g., loan modifications or re-agings) are
1122(d)(4)(vi)     made, reviewed and approved by authorized personnel in
                   accordance with the transaction agreements and related pool
                   asset documents.

                   Loss mitigation or recovery actions (e.g., forbearance
                   plans, modifications and deeds in lieu of foreclosure,
1122(d)(4)(vii)    foreclosures and repossessions, as applicable) are
                   initiated, conducted and concluded in accordance with the
                   timeframes or other requirements established by the
                   transaction agreements.

                   Records documenting collection efforts are maintained during
                   the period a pool asset is delinquent in accordance with the
                   transaction agreements. Such records are maintained on at
                   least a monthly basis, or such other period specified in the
1122(d)(4)(viii)   transaction agreements, and describe the entity's activities
                   in monitoring delinquent pool assets including, for example,
                   phone calls, letters and payment rescheduling plans in cases
                   where delinquency is deemed temporary (e.g., illness or
                   unemployment).

                   Adjustments to interest rates or rates of return for pool
1122(d)(4)(ix)     assets with variable rates are computed based on the related
                   pool asset documents.

                   Regarding any funds held in trust for an obligor (such as
                   escrow accounts): (A) such funds are analyzed, in accordance
                   with the obligor's pool asset documents, on at least an
                   annual basis, or such other period specified in the
1122(d)(4)(x)      transaction agreements; (B) interest on such funds is paid,
                   or credited, to obligors in accordance with applicable pool
                   asset documents and state laws; and (C) such funds are
                   returned to the obligor within 30 calendar days of full
                   repayment of the related pool assets, or such other number of
                   days specified in the transaction agreements.

                   Payments made on behalf of an obligor (such as tax or
                   insurance payments) are made on or before the related
                   penalty or expiration dates, as indicated on the appropriate
1122(d)(4)(xi)     bills or notices for such payments, provided that such
                   support has been received by the servicer at least 30
                   calendar days prior to these dates, or such other number of
                   days specified in the transaction agreements.


(page)


                   Any late payment penalties in connection with any payment to
1122(d)(4)(xii)    be made on behalf of an obligor are paid from the related
                   Servicer's funds and not charged to the obligor, unless the
                   late payment was due to the obligor's error or omission.

                   Disbursements made on behalf of an obligor are posted within
1122(d)(4)(xiii)   two business days to the obligor's records maintained by the
                   servicer, or such other number of days specified in the
                   transaction agreements.

                   Delinquencies, charge-offs and uncollectible accounts are
1122(d)(4)(xiv)    recognized and recorded in accordance with the transaction
                   agreements.

                   Any external enhancement or other support, identified in
1122(d)(4)(xv)     Item 1114(a)(1) through (3) or Item 1115 of Regulation AB,                X
                   is maintained as set forth in the transaction agreements.


(page)


EXHIBIT B
2006 Transactions


Non-Specific Transactions                             Nominal Trustee Transactions

ACE Series 2006-GP1                                   Bear Stearns Series 2006-PWR11
Banc of America Comm. Mtge Series 2006-2              Bear Stearns Series 2006-PWR12
Banc of America Comm. Mtge Series 2006-5              Bear Stearns Series 2006-PWR13
Bear Stearns Series 2006-AQ1                          Bear Stearns Series 2006-PWR14
Bear Stearns Series 2006-EC1                          Bear Stearns Series 2006-TOP22
Bear Stearns Series 2006-EC2                          Bear Stearns Series 2006-TOP24
Bear Stearns Series 2006-HE1                          GSAA Home Equity Trust 2006-14
Bear Stearns Series 2006-HE2                          GSAMP Series 2006-HE3
Bear Stearns Series 2006-HE3                          GSAMP Series 2006-HE4
Bear Stearns Series 2006-HE4                          GSAMP Series 2006-HE5
Bear Stearns Series 2006-HE5                          GSAMP Series 2006-HE6
Bear Stearns Series 2006-HE6                          GSAMP Series 2006-HE7
Bear Stearns Series 2006-HE7                          GSAMP Series 2006-HE8
Bear Stearns Series 2006-HE8                          JP Morgan Series 2006-LDP9
Bear Stearns Series 2006-HE9                          Morgan Stanley Series 2006-TOP21
Bear Stearns Series 2006-HE10                         Morgan Stanley Series 2006-TOP23
Bear Stearns Series 2006-PC1                          Morgan Stanley Capital I Series 2006-HQ10
Bear Stearns ABS Series 2006-1                        Morgan Stanley Mtg Loan Trust Series 2006-16ARX
Bear Stearns Mortgage Funding Series 2006-SL1         Morgan Stanley Mtg Loan Trust Series 2006-1AR
Bear Stearns Mortgage Funding Series 2006-SL2         Morgan Stanley Mtg Loan Trust Series 2006-3AR
Bear Stearns Mortgage Funding Series 2006-SL3         Morgan Stanley Mtg Loan Trust Series 2006-5AR
Bear Stearns Mortgage Funding Series 2006-SL4         Morgan Stanley Mtg Loan Trust Series 2006-6AR
Bear Stearns Mortgage Funding Series 2006-SL5         Morgan Stanley Mtg Loan Trust Series 2006-8AR
Bear Stearns Mortgage Funding Series 2006-SL6         Morgan Stanley Mtg Loan Trust Series 2006-9AR
C-BASS Series 2006-CB7                                Morgan Stanley Mtg Loan Trust Series 2006-2
C-BASS Series 2006-CB9                                Morgan Stanley Mtg Loan Trust Series 2006-7
Citigroup Commercial Mortgage Trust Series 2006-C4    Morgan Stanley Mtg Loan Trust Series 2006-11
Citigroup Commercial Mortgage Trust Series 2006-C5    Morgan Stanley Mtg Loan Trust Series 2006-12XS
CD 2006-CD3 Mortgage Trust                            Morgan Stanley Mtg Loan Trust Series 2006-13ARX
COMM Series 2006-C8                                   Morgan Stanley Mtg Loan Trust Series 2006-15XS
CSFB Commercial Mtg. Trust Series 2006-C4             Morgan Stanley Mtg Loan Trust Series 2006-17XS
First Franklin MLT Series 2006-FF18                   Thornburg Mtg Securities Trust Series 2006-1
Greenwich Capital Series 2006-GG7                     Thornburg Mtg Securities Trust Series 2006-2
GE Capital Comm Mtg. Corp. Series 2006-C1             Thornburg Mtg Securities Trust Series 2006-3
JP Morgan Series 2006-CIBC14                          Thornburg Mtg Securities Trust Series 2006-4
JP Morgan Series 2006-CIBC15                          Thornburg Mtg Securities Trust Series 2006-5
JP Morgan Series 2006-CIBC17                          Thornburg Mtg Securities Trust Series 2006-6
JP Morgan Series 2006-LDP7                            ZUNI Trust Series 2006-0A1
JP Morgan Series 2006-LDP8


Custodian Only Transactions                           Paying Agent Only Transactions

Basic Asset Backed 2006-1                             Washington Mutual Series 2006-AR2
Credit Suisse AB Series 2006-1                        Washington Mutual Series 2006-AR6
Credit Suisse AB Series 2006-2                        Washington Mutual Series 2006-AR7
Credit Suisse AB Series 2006-3                        Washington Mutual Series 2006-AR8
Credit Suisse AB Series 2006-4                        Washington Mutual Series 2006-AR9
Credit Suisse ARMT Series 2006-1                      Washington Mutual Series 2006-AR10
Credit Suisse ARMT Series 2006-2                      Washington Mutual Series 2006-AR11
Credit Suisse ARMT Series 2006-3                      Washington Mutual Series 2006-AR12
Credit Suisse HEMT Series 2006-1                      Washington Mutual Series 2006-AR13
Credit Suisse HEMT Series 2006-2                      Washington Mutual Series 2006-AR14
Credit Suisse HEMT Series 2006-3                      Washington Mutual Series 2006-AR15
Credit Suisse HEMT Series 2006-4                      Washington Mutual Series 2006-AR16
Credit Suisse HEMT Series 2006-5                      Washington Mutual Series 2006-AR17
Credit Suisse HEMT Series 2006-6                      Washington Mutual Series 2006-AR18
Credit Suisse Series 2006-1                           Washington Mutual Series 2006-AR19
Credit Suisse Series 2006-2                           Washington Mutual Series 2006-HE1
Credit Suisse Series 2006-3                           Washington Mutual Series 2006-HE2
Credit Suisse Series 2006-4                           Washington Mutual Series 2006-HE3
Credit Suisse Series 2006-5                           Washington Mutual Series 2006-HE4
Credit Suisse Series 2006-6                           Washington Mutual Series 2006-HE5
Credit Suisse Series 2006-7                           Washington Mutual WMALT 2006-AR1
Credit Suisse Series 2006-8                           Washington Mutual WMALT 2006-AR2
Credit Suisse Series 2006-9                           Washington Mutual WMALT 2006-AR3
Credit Suisse HEAT Series 2006-1                      Washington Mutual WMALT 2006-AR4
Credit Suisse HEAT Series 2006-3                      Washington Mutual WMALT 2006-AR5
Credit Suisse HEAT Series 2006-4                      Washington Mutual WMALT 2006-AR6
Credit Suisse HEAT Series 2006-5                      Washington Mutual WMALT 2006-AR7
Credit Suisse HEAT Series 2006-6                      Washington Mutual WMALT 2006-AR8
Credit Suisse HEAT Series 2006-7                      Washington Mutual WMALT 2006-AR9
Credit Suisse HEAT Series 2006-8                      Washington Mutual WMALT 2006-AR10
Lehman Mortgage Trust Series 2006-1                   Washington Mutual WMALT 2006-1
Lehman Mortgage Trust Series 2006-4                   Washington Mutual WMALT 2006-2
Lehman Mortgage Trust Series 2006-5                   Washington Mutual WMALT 2006-3
Lehman Mortgage Trust Series 2006-6                   Washington Mutual WMALT 2006-4
Lehman Mortgage Trust Series 2006-7                   Washington Mutual WMALT 2006-5
Lehman Mortgage Trust Series 2006-8                   Washington Mutual WMALT 2006-6
Lehman Mortgage Trust Series 2006-9                   Washington Mutual WMALT 2006-7
Lehman XS Trust Series 2006-1                         Washington Mutual WMALT 2006-8
Lehman XS Trust Series 2006-3                         Washington Mutual WMALT 2006-9


(page)


Non-Specific Transactions                             Nominal Trustee Transactions

Lehman XS Trust Series 2006-8
Lehman XS Trust Series 2006-11
Lehman XS Trust Series 2006-15
Lehman XS Trust Series 2006-19
Lehman XS Trust Series 2006-20
Lehman Mortgage Trust Series 2006-2
LB-UBS Comm. Mtge. Trust Series 2006-C1
LB-UBS Comm. Mtge. Trust Series 2006-C3
LB-UBS Comm. Mtge. Trust Series 2006-C4
LB-UBS Comm. Mtge. Trust Series 2006-C6
LB-UBS Comm. Mtge. Trust Series 2006-C7
Merrill Lynch Series 2006-MLN1
Merrill Lynch Series 2006-OPT1
Merrill Lynch Series 2006-WMC2
Merrill Lynch Series 2006-FF1
Merrill Lynch Countrywide Series 2006-1
Merrill Lynch Countrywide Series 2006-2
Merrill Lynch Countrywide Series 2006-3
Merrill Lynch Countrywide Series 2006-4
Merrill Lynch Series 2006-AHL1
Merrill Lynch Series 2006-AR1
Merrill Lynch Series 2006-FM1
Merrill Lynch Series 2006-HE2
Merrill Lynch Series 2006-HE3
Merrill Lynch Series 2006-HE4
Merrill Lynch Series 2006-HE5
Merrill Lynch Series 2006-HE6
Merrill Lynch Series 2006-RM1
Merrill Lynch Series 2006-RM2
Merrill Lynch Series 2006-RM3
Merrill Lynch Series 2006-RM4
Merrill Lynch Series 2006-RM5
Merrill Lynch Series 2006-SD1
Merrill Lynch Series 2006-SL1
Merrill Lynch Series 2006-SL2
Merrill Lynch Series 2006-C1
Merrill Lynch Series 2006-C2
Morgan Stanley Capital I Series 2006-HQ8
Morgan Stanley Capital I Series 2006-HQ9
Morgan Stanley Capital I Series 2006-IQ11
Morgan Stanley Capital I Series 2006-IQ12
Morgan Stanley Mtg Loan Trust Series 2006-4SL
Morgan Stanley Mtg Loan Trust Series 2006-10SL
Morgan Stanley Mtg Loan Trust Series 2006-14SL
OWNIT Mortgage Loan Trust Series 2006-3
OWNIT Mortgage Loan Trust Series 2006-4


Custodian Only Transactions                           Paying Agent Only Transactions

Lehman XS Trust Series 2006-5
Lehman XS Trust Series 2006-7
Lehman XS Trust Series 2006-9
Lehman XS Trust Series 2006-10N
Lehman XS Trust Series 2006-12
Lehman XS Trust Series 2006-13
Lehman XS Trust Series 2006-17
Morgan Stanley Series 2006-HE1
Morgan Stanley Series 2006-HE2
Morgan Stanley Series 2006-HE3
Morgan Stanley Series 2006-HE4
Morgan Stanley Series 2006-HE5
Morgan Stanley Series 2006-HE6
Morgan Stanley Series 2006-HE7
Morgan Stanley Series 2006-HE8
Morgan Stanley HEL Series 2006-1
NYMC Series 2006
SAIL 2006-1
SAIL 2006-2
SAIL 2006-3
SAIL 2006-4
SARM 2006-1
SARM 2006-2
SARM 2006-3
SARM 2006-4
SARM 2006-5
SARM 2006-6
SARM 2006-7
SARM 2006-8
SARM 2006-9
SARM 2006-10
SARM 2006-11
SARM 2006-12
SASCO 2006-BC1
SASCO 2006-BC2
SASCO 2006-BC3
SASCO 2006-BC4
SASCO 2006-BC5
SASCO 2006-BC6
SASCO 2006-S1
SASCO 2006-S2
SASCO 2006-S3
SASCO 2006-S4
Sequoia Alternative Loan Trust Series 2006-1


(page)


Non-Specific Transactions                             Nominal Trustee Transactions

OWNIT Mortgage Loan Trust Series 2006-5
OWNIT Mortgage Loan Trust Series 2006-6
OWNIT Mortgage Loan Trust Series 2006-7
SACO I Trust Series 2006-1
SACO I Trust Series 2006-2
SACO I Trust Series 2006-3
SACO I Trust Series 2006-4
SACO I Trust Series 2006-5
SACO I Trust Series 2006-6
SACO I Trust Series 2006-7
SACO I Trust Series 2006-8
SACO I Trust Series 2006-9
SACO I Trust Series 2006-10
SACO I Trust Series 2006-12
SATURNS Series 2006-1
SATURNS Series 2006-2
TILES Series 2006-1
Wachovia Bank CMT Series 2006-C24


Custodian Only Transactions                           Paying Agent Only Transactions

</Table>





EX-33 (e)
ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

  Balboa Insurance Company, including its wholly-owned subsidiaries Meritplan
  Insurance Company and Newport Management Corporation (collectively, the
  "Asserting Party") provides this assessment of compliance with respect to its
  performance of functions for the Applicable Servicing Criteria, as specified
  in Item 1122(d) of Regulation AB promulgated by the Securities and Exchange
  Commission, in regards to the loans selected in the Servicing Platform for the
  following Period:

  Servicing Platform: Pools of loans, underlying publicly-issued residential
  mortgage-backed securities that were issued on or after January 1, 2006 by
  Saxon Mortgage Services, Inc. (Servicer"), on which escrow payments were
  disbursed from January 1, 2006 to September 1, 2006, specifically Item
  1122(d)(4)(xi), only as it relates to the "Applicable Servicing Criteria"
  described below, and as disclosed by the Servicer to the Asserting Party
  (collectively, "Eligible Loans", as identified in Schedule A).

Period: January 1, 2006 to September 1, 2006.

Applicable Servicing Criteria: the servicing criteria which applies to the
functions performed by the Asserting Party is set forth in Section
229.1122(d)(4)(xi) ("Applicable Servicing Criteria"). With respect to the
Applicable Servicing Criteria, the Asserting Party performs the following
limited functions:
1.       Processes the obligor's hazard insurance information it receives and
provides the Servicer with the applicable hazard insurance effective date,
payment amount, and payee (collectively, "Insurance Information");
2.       Provides the Insurance Information to the Servicer no later than 5 days
prior to the applicable expiration date as indicated in the Insurance
Information.
3.       Disburses escrowed insurance payments to insurance carriers on or
before the applicable expiration date.

With respect to the Platform, and with respect to the Period, the Asserting
Party provides the following assessment of its compliance in respect of the
Applicable Servicing Criteria (as defined above):

1. The Asserting Party is responsible for assessing its compliance with respect
to the functions it performs for the Applicable Servicing Criteria.

2. The Asserting Party has assessed its compliance with respect to the functions
it performs for the Applicable Servicing Criteria.

3. Other than as identified on Schedule B hereto, as of and for the Period, the
Asserting Party was in material compliance with respect to the functions it
performs for the Applicable Servicing Criteria.

KPMG, LLP, an independent registered public accounting firm, has issued an
attestation report with respect to the Asserting Party's foregoing assessment of
compliance.

BALBOA INSURANCE COMPANY
MERITPLAN INSURANCE COMPANY
NEWPORT MANAGEMENT CORPORATION

By:
/s/ Mark A. McElroy
Mark A. McElroy

Its: Executive Vice President

Dated: February 28, 2007


(page)


SCHEDULE A

ELIGIBLE LOANS


As of Date           Loan #     Invstr Code      Escrow Type         UPB
 2/28/2006        2000132852       153               ins               359,460
 2/28/2006        2000132919       153               ins               240,000
 2/28/2006        2000133117       153               ins               483,868
 2/28/2006        2000133157       153               ins               206,149
 2/28/2006        2000133161       153               ins               146,349
 2/28/2006        2000133183       153               ins               294,996
 2/28/2006        2000133192       153               ins               394,626
 2/28/2006        2000133285       153               ins               180,938
 2/28/2006        2000133394       153               ins               175,361
 2/28/2006        2000133459       153               ins               197,867
 2/28/2006        2000133520       153               ins               109,093
 2/28/2006        2000133641       153               ins               496,000
 2/28/2006        2000133651       153               ins               396,000
 2/28/2006        2000133883       153               ins                59,696
 2/28/2006        2000133947       153               ins               187,137
 2/28/2006        2000133948       153               ins               154,684
 2/28/2006        2000133953       153               ins               160,626
 2/28/2006        2000134020       153               ins               178,969
 2/28/2006        2000134097       153               ins               127,177
 2/28/2006        2000134172       153               ins                92,591
 2/28/2006        2000134689       153               ins               357,787
 2/28/2006        2000134735       153               ins               109,599
 2/28/2006        2000134965       153               ins               500,000
 2/28/2006        2000135454       153               ins               253,776
 2/28/2006        2000135457       153               ins               262,745
 2/28/2006        2000135505       153               ins               407,978
 2/28/2006        2000135530       153               ins               111,707
 2/28/2006        2000135551       153               ins               125,286
 2/28/2006        2000135569       153               ins               224,000
 2/28/2006        2000135581       153               ins               161,490
 2/28/2006        2000135682       153               ins               121,163
 2/28/2006        2000135687       153               ins                43,952
 2/28/2006        2000135690       153               ins                84,622
 2/28/2006        2000135730       153               ins                94,640
 2/28/2006        2000135793       153               ins               347,962
 2/28/2006        2000135803       153               ins                98,572
 2/28/2006        2000135810       153               ins               149,439
 2/28/2006        2000135823       153               ins               464,862
 2/28/2006        2000138613       153               ins               221,420
 2/28/2006        2000138666       153               ins               225,000
 2/28/2006        2000138670       153               ins               227,085
 2/28/2006        2000138772       153               ins               135,819
 2/28/2006        2000138811       153               ins                64,400
 2/28/2006        2000138832       153               ins                48,600
 2/28/2006        2000138884       153               ins               142,833
 2/28/2006        2000138986       153               ins                67,554
 2/28/2006        2000138987       153               ins               110,769
 2/28/2006        2000138996       153               ins               210,857
 2/28/2006        2000139003       153               ins               132,002
 2/28/2006        2000139010       153               ins               195,434
 2/28/2006        2000139012       153               ins                33,137
 2/28/2006        2000139046       153               ins                43,931
 2/28/2006        2000139114       153               ins                92,867
 2/28/2006        2000139128       153               ins                85,378
 2/28/2006        2000139160       153               ins               214,923
 2/28/2006        2000139253       153               ins                54,715
 2/28/2006        2000139257       153               ins               203,116
 2/28/2006        2000139259       153               ins                48,914
 2/28/2006        2000139315       153               ins               148,000
 2/28/2006        2000139414       153               ins               196,496
 2/28/2006        2000139459       153               ins               135,341
 2/28/2006        2000139492       153               ins               284,716
 2/28/2006        2000139505       153               ins               287,883
 2/28/2006        2000139510       153               ins               264,039
 2/28/2006        2000139541       153               ins               237,306
 2/28/2006        2000139556       153               ins               262,400
 2/28/2006        2000139690       153               ins                87,698
 2/28/2006        2000139702       153               ins                86,792
 2/28/2006        2000139723       153               ins               106,548
 2/28/2006        2000139726       153               ins               120,849
 2/28/2006        2000139746       153               ins               119,340
 2/28/2006        2000139761       153               ins                77,885
 2/28/2006        2000139766       153               ins               425,000
 2/28/2006        2000139789       153               ins               132,275
 2/28/2006        2000139794       153               ins                78,123
 2/28/2006        2000139842       153               ins               308,900
 2/28/2006        2000139853       153               ins               139,148
 2/28/2006        2000139866       153               ins               216,888
 2/28/2006        2000139881       153               ins               147,427
 2/28/2006        2000139886       153               ins               796,774
 2/28/2006        2000139899       153               ins               144,000
 2/28/2006        2000139908       153               ins               268,000
 2/28/2006        2000140005       153               ins               540,275
 2/28/2006        2000140564       153               ins               580,500
 2/28/2006        2000140581       153               ins               170,711
 2/28/2006        2000140606       153               ins               172,000
 2/28/2006        2000140750       153               ins               219,640
 2/28/2006        2000140756       153               ins               382,647
 2/28/2006        2000140890       153               ins                90,000
 2/28/2006        2000140900       153               ins               152,000
 2/28/2006        2000140908       153               ins               327,000
 2/28/2006        2000140965       153               ins               328,500
 2/28/2006        2000141057       153               ins               446,993
 2/28/2006        2000141075       153               ins               284,579
 2/28/2006        2000141077       153               ins               149,575
 2/28/2006        2000141091       153               ins                61,755
 2/28/2006        2000141127       153               ins               125,500


(page)



SCHEDULE B

MATERIAL INSTANCES OF NONCOMPLIANCE

No material instances of noncompliance: Balboa Insurance Company, including its
wholly-owned subsidiaries Meritplan Insurance Company and Newport Management
Company, have complied, in all material respects, with the aforementioned
criterion from January 1, 2006 to September 1, 2006.





EX-33 (f)
(logo) Saxon Mortgage Services , Inc.

Certification Regarding Compliance with Applicable Servicing Criteria

1.   Saxon Mortgage Services Inc. ("Saxon"), as Servicer, is responsible for
     assessing its compliance with the applicable servicing criteria, for the
     year ended December 31, 2006, under paragraph (d) of Item 1122 of
     Regulation AB. Such assessment is set forth herein in connection with
     asset-backed securities transactions subject to Regulation AB ("the
     Transactions"), described as such on Exhibit C, involving residential
     mortgage loans.

2.   Saxon has engaged certain vendors (the "Vendors") to perform specific,
     limited or scripted activities as of and for the period ended December 31,
     2006, and, except as otherwise noted herein, Saxon elects to take
     responsibility for assessing compliance with the servicing criteria or
     portion of the servicing criteria applicable to such Vendors as set forth
     in Exhibit A hereto; as noted on the attached Exhibit A, criteria
     1122(d)(4)(xi) and 1122(d)(4)(xii) were performed in whole or in part by
     Vendors who shall provide assertions and auditor attestations regarding
     their performance of the criteria.

3.   Except as set forth in paragraph 4 below, Saxon used the criteria set forth
     in paragraph (d) of Item 1122 of Regulation AB to assess the compliance
     with the applicable servicing criteria.

4.   The criteria described as such on Exhibit A hereto are inapplicable to
     Saxon based on the activities it performs with respect to asset-backed
     securities transactions involving residential mortgage loans.

5.   Saxon has complied, in all material respects, with the applicable servicing
     criteria as of and for the period ended December 31, 2006, except as noted
     on the attached Exhibit B.

6.   Saxon has not identified and is not aware of any material instance of
     noncompliance by the Vendors with the applicable servicing criteria, or
     performance of certain discrete functions with regard to the servicing
     criteria, as of and for the period ended December 31, 2006, except as noted
     on the attached Exhibit B.

7.   Saxon has not identified any material deficiency in its policies and
     procedures to monitor the compliance by the Vendors with the applicable
     servicing criteria, for the period ended December 31, 2006, except as noted
     on the attached Exhibit B.

8.   A registered public accounting firm has issued an attestation report on
     Saxon's assessment of compliance with the applicable servicing criteria as
     of and for the period ended December 31, 2006.

We are a debt collector. Any Information obtained will be used for that purpose.

4708 Mercantile Drive North * Fort Worth, TX 76137-3605
P.O. Box 161489 * Fort Worth, TX 76161-1489 *  (817) 665-7200 *
Fax (817) 665-7400

(page)

March 15, 2007

Saxon Mortgage Services Inc.



/s/David Dill
David Dill
Chief Executive Officer and President

(page)

EXHIBIT A

<TABLE>
<CAPTION>



                                                                                                        INAPPLICABLE
                                                                        APPLICABLE                       SERVICING
                  SERVICING CRITERIA                                  SERVICING CRITERIA                 CRITERIA

<S>                       <C>                                            <C>                         <C>
                                                                                   Performed by      Performed by
                                                                                   Vendor(s)         vendor(s)
                                                                     Performed   retained by Saxon  retained by Saxon
                                                                     Directly       for which        for which Saxon       Otherwise
                                                                     by          Saxon is taking     is NOT taking      Inapplicable
Reference          Criteria                                          Saxon         Responsibility    Responsibility        Criteria
                   General Servicing Considerations

1122(d)(1)(i)     Policies and procedures are instituted
                  to monitor any                                     [X]^1&^2
                  performance or other triggers and events
                  of default in accordance with the
                  transaction agreements.

1122(d)(1)(ii)    If any material servicing activities are
                  outsourced to third
                  parties, policies and procedures
                  are instituted to monitor                          [X]
                  the third party's performance and
                  compliance with such servicing
                  activities.

1122(d)(1)(iii)   Any requirements in the transaction
                  agreements to
                  maintain a back-up servicer for the pool
                  assets are maintained.                                                                                     [X]

1122(d)(1)(iv)    A fidelity bond and errors and omissions
                  policy is in effect on the party
                  participating in the servicing function
                  throughout the reporting period in the
                  amount of coverage                                 [X]^1
                  required by and otherwise in accordance
                  with the terms of the transaction
                  agreements.

                  Cash Collection and Administration

1122(d)(2)(i)     Payments on pool assets are deposited
                  into the appropriate custodial bank
                  accounts and related bank clearing accounts        [X]^1
                  no more than two business days of receipt,
                  or such other number of days specified in
                  the transaction agreements.

1122(d)(2)(ii)    Disbursements made via wire transfer on
                  behalf of an                                       [X]^3
                  obligor or to an investor are made only
                  by authorized personnel.

1122(d)(2)(iii)   Advances of funds or guarantees regarding
                  collections,cash flows or distributions,           [X]^1&^4
                  and any interest or other fees
                  charged for such advances, are made,
                  reviewed and approved as specified in the
                  transaction agreements.

1122(d)(2)(iv)    The related accounts for the transaction,
                  such as cash reserve accounts or accounts
                  established as a form of over
                  collateralization, are separately
                  maintained (e.g., with respect to                  [X]^1&^5
                  commingling of cash) as set forth in the
                  transaction agreements.

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                               [X]^1&^6
                  financial institution means a foreign
                  financial institution
                  that meets the requirements of Sec.
                  240.13k- 1(b)(1) of this
                  chapter.

1122(d)(2)(vi)    Unissued checks are safeguarded so as to
                  prevent unauthorized access.                       [X]^7


(page)



1122(d)(2)(vii)   Reconciliations are prepared on a monthly
                  basis for all asset-backed securities
                  related bank accounts, including
                  custodial accounts and related bank
                  clearing accounts.
                  These reconciliations:
                  (A) Are mathematically accurate;                   [X]^1&^5

                  (B) Are prepared within 30 calendar days
                  after the bank statement cutoff date,              [X]^1&^5
                  or such other number of days
                  specified in the transaction
                  agreements;

                  (C) Are reviewed and approved by someone
                  other than the
                  person who prepared the reconciliation;
                  and                                                [X]^1&^5

                  (D) Contain explanations for reconciling
                  items. These reconciling items are
                  resolved within 90 calendar days of                [X]^1&^5
                  their original identification, or such
                  other number of days
                  specified in the transaction agreements.

                  Investor Remittances and Reporting

1122(d)(3)(i)     Reports to investors, including those to
                  be filed with the Commission, are
                  maintained in accordance with the
                  transaction agreements and applicable
                  Commission requirements. Specifically,
                  such reports:

                  (A) Are prepared in accordance with
                  timeframes and other                               [X]^1&^8
                  terms set forth in the transaction
                  agreements;

                  (B) Provide information calculated in              [X]^1&^8
                  accordance with the terms
                  specified  in the transaction
                  agreements;

                  (C) Are filed with the Commission as
                  required by its rules                                                                                      [X]
                  and regulations; and

                  (D) Agree with investors' or the trustee's
                  records as to the total unpaid principal            [X]^1&^8
                  balance and number of pool assets
                  serviced by the servicer.

                  Amounts due to investors are allocated
                  and remitted in                                    [X]^l&^8
                  accordance with timeframes, distribution
1122(d)(3)(ii)    priority and other terms set forth in the
                  transaction agreements.

                  Disbursements made to an investor are
                  posted within two business days                    [X]^1&^8
                  to the servicer's investor
                  records, or such other number of days
                  specified in the transaction
1122(d)(3)(iii)   agreements.

                  Amounts remitted to investors per the
                  investor reports agree with cancelled
                  checks, or other form of payment, or               [X]^1&^8
1122(d)(3)(iv)    custodial bank statements.

                     Pool Asset Administration

                  Collateral or security on pool assets is
                  maintained as required by the                      [X]^1&^9             [X]^1&^9
                  transaction agreements or related pool
1122(d)(4)(i)     asset documents.

                  Pool assets and related documents are
                  safeguarded as                                     [X]^1&^10
1122(d)(4)(ii)    required by the transaction agreements.


(page)


                  Any additions, removals or substitutions
                  to the asset pool are made, reviewed and
                  approved in accordance with any                   [X]^1&^11
1122(d)(4)(iii)   conditions or requirements in the
                  transaction agreements.

                  Payments on pool assets, including any
                  payoffs, made in accordance with the
                  related pool asset documents are                   [X]^1
                  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
1122(d)(4)(iv)    principal, interest or other
                  items (e.g., escrow) in accordance with
                  the related pool asset documents.


1122(d)(4)(v)     The servicer's records regarding the pool
                  assets agree with the servicer's records
                  with respect to an obligor's unpaid                [X]
                  principal balance.

                  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                [X]^1
                  personnel in accordance with the
                  transaction agreements and related
1122(d)(4)(vi)    pool asset documents.

                  Loss mitigation or recovery actions (e.g.,
                  forbearance plans, modifications
                  and deeds in lieu of foreclosure,
                  foreclosures and repossessions, as
                  applicable) are initiated,
                  conducted and concluded in accordance              [X]^1
                  with the timeframes or other requirements
                  established by the
1122(d)(4)(vii)   transaction agreements.

                  Records documenting collection efforts
                  are maintained during the period a pool            [X]^1
                  asset is delinquent in accordance
                  with the transaction agreements. Such
                  records are maintained on at least
                  a monthly basis, or such other
                  period specified in the transaction
                  agreements, and
                  describe the entity's activities in
                  monitoring delinquent pool assets
                  including, for example, phone calls,
                  letters and payment rescheduling plans in
                  cases where delinquency is deemed temporary
1122(d)(4)(viii)  (e.g., illness or  unemployment).

                  Adjustments to interest                           [X]^1
                  rates or rates of return for pool
                  assets with variable rates are computed
1122(d)(4)(ix)    based on therelated pool asset documents.

                  Regarding any funds held in trust for an
                  obligor (such as escrow accounts):
1122(d)(4)(x)     (A) Such funds are analyzed, in accordance         [X]
                  with the obligor's pool asset documents,
                  on at least an annual basis, or such
                  other period specified in the transaction
                  agreements;
                  (B) Interest on such funds is paid, or
                  credited, to obligors                              [X]
                  in accordance with applicable pool asset
                  documents and state laws; and
                  (C) Such funds are returned to the obligor
                  within 30 calendar days of full
                  repayment of the related pool asset,               [X]^1
                  or such other number of days specified in
                  the transaction agreements.

                  Payments made on behalf of an obligor
                  (such as tax or insurance payments) are
                  made on or before the related
                  penalty or expiration dates, as indicated
                  on the appropriate
                  bills or notices for such payments,
                  provided that such                                                                   [X]^12
                  support has been received by the servicer
                  at least 30 calendar days prior to these
                  dates, or such other number of
1122(d)(4)(xi)    days specified in the transaction agreements.

                  Any late payment penalties in connection
                  with any payment to be made on behalf of
                  an obligor are paid from the servicer's                                              [X]^12
                  funds and not charged to the obligor,
                  unless the late payment was due to the obligor's
1122(d)(4)(xii)   error or omission.

                  Disbursements made on behalf of an obligor          [X]1
                  are posted within two business days to the
                  obligor's records maintained by
                  the servicer, or such other number of days
1122(d)(4)(xiii)  specified in the transaction agreements.

                  Delinquencies, charge-offs and uncollectible       [X]1
                  accounts are recognized and recorded
                  in accordance with the
1122(d)(4)(xiv)   transaction agreements.

                  Any external enhancement or other support,                                                        [X]
                  identified in Item 1114(a)(1) through (3)
                  or Item 1115 of this Regulation AB, is
                  maintained as set forth in the transaction
1122(d)(4)(xv)    agreements.

</Table>





EX-33 (g)
(logo) SWBC

9311 San Pedro | Suite 600 | San Antonio,Texas 78216
210.525.1241 | 1.800.527.0066 | FAX: 210.525.1240 | www.swbc.com


MANAGEMENT'S ASSERTION ON
COMPLIANCE WITH REGULATION AB CRITERIA


Southwest Business Corporation, SWBC, (the "Asserting Party") is responsible for
assessing compliance as of December 31, 2006 and for the period from September
5, 2006 (date of conversion) through December 31, 2006 (the "Reporting Period")
with the servicing criteria set forth in Section 229.1122(d)(1)(iv), (d)(4)(xi)
and (d)(4)(xiii) of the Code of Federal Regulations (the "CFR") which the
Asserting Party has concluded are applicable to the servicing of all loans of
Saxon Mortgage Services, Inc., (the "Applicable Servicing Criteria").

The Asserting Party has assessed its compliance with the Applicable Servicing
Criteria for the Reporting Period and has identified one material instance of
noncompliance with the servicing criteria as set forth in Section 229.1122(d)
(4)(xi) of the CFR. This material instance of noncompliance is the result of
one payment made after the expiration date of the insurance policy out of sixty
payments tested. The Asserting Party has furthermore concluded that, with the
exception of the aforementioned material instance of noncompliance, the
Asserting Party has complied, in all material respects, with Sections 229.1122
(d)(1)(iv) and 229.1122 (d)(4)(xiii) of the CFR for all loans serviced for
Saxon Mortgage Services, Inc.

Deloitte Touche LLP, an independent registered public accounting firm, has
issued an attestation report on the assessment of compliance with the Applicable
Servicing Criteria for the Reporting Period as set forth in this assertion.

Southwest Business Corporation

/s/ Gary Dudley
Gary L. Dudley
President
March 8, 2007


INSURANCE * MORTGAGE * INVESTMENT SOLUTIONS





EX-33 (h)
(logo) WELLS FARGO

Corporate Trust Services
9062 Old Annapolis Road
Columbia, MD 21045-1951
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.

ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

Corporate Trust Services division of Wells Fargo Bank, National Association (the
"Company") provides this assessment of compliance with the following applicable
servicing criteria set forth in Item 1122(d) of Regulation AB promulgated by
the Securities and Exchange Commission. Management has determined that the
servicing criteria are applicable in regards to the servicing platform for the
period as follows:

Platform: Publicly-issued (i.e., transaction-level reporting initially required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities, for which the Company provides master servicing,
trustee, securities administration or paying agent services, excluding
transactions issued by any agency or instrumentality of the U.S. government or
any government sponsored entity (the "Platform").

Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d),
to the extent required in the related transaction agreements or required by the
Item 1122(d) servicing criteria in regards to the activities performed by the
Company, except for the following criteria: 1122(d)(1)(iii), 1122(d)(4)(ii),
1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), which management has
determined are not applicable to the activities the Company performs with
respect to the Platform (the "Applicable Servicing Criteria").

Period: Twelve months ended December 31, 2006 (the "Period").

Third parties classified as vendors: With respect to servicing criteria
1122(d)(4)(i), the Company has engaged various vendors to handle certain Uniform
Commercial Code filing functions required by the servicing criteria ("vendors").
The Company has determined that none of the vendors is a "servicer" as defined
in Item 1101(j) of Regulation AB, and the Company elects to take responsibility
for assessing compliance with the portion of the servicing criteria applicable
to each vendor as permitted by Interpretation 17.06 of the SEC Division of
Corporation Finance Manual of Publicly Available Telephone Interpretations
("Interpretation 17.06"). The Company has policies and procedures in place to
provide reasonable assurance that each vendor's activities comply in all
material respects with the servicing criteria applicable to each vendor. The
Company is solely responsible for determining that it meets the SEC requirements
to apply Interpretation 17.06 for the vendors and related criteria.

With respect to the Platform and the Period, the Company provides the following
assessment of compliance with respect to the Applicable Servicing Criteria:

1. The Company is responsible for assessing its compliance with the Applicable
Servicing Criteria.

2. The Company has assessed compliance with the Applicable Servicing Criteria,
including servicing criteria for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the Period. In performing
this assessment, management used the criteria set forth by the Securities and
Exchange Commission in paragraph (d) of Item 1122 of Regulation AB.

3. Other than as identified on Schedule A hereto, as of and for the Period, the
Company was in material compliance with the Applicable Servicing Criteria. Any
material instances of noncompliance by a vendor of which the Company is aware
and any material deficiency in the Company's policies and procedures to monitor
vendors' compliance that the Company has identified is specified on Schedule A
hereto.

KPMG LLP, a registered public accounting firm, has issued an attestation
report with respect to the Company's foregoing assessment of compliance as of
and for the Period.

WELLS FARGO BANK, NATIONAL ASSOCIATION

By:/s/ Brian Bartlett
Brian Bartlett

Its:   Executive Vice President

Dated: March 1, 2007


(page)


(logo) WELLS FARGO

Corporate Trust Services
9062 Old Annapolis Road
Columbia, MD 21045-1951
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.

Schedule A

Material Instances of Noncompliance by the Company

1122(d)(3)(i)- Delinquency Reporting - During the reporting period, certain
monthly investor or remittance reports included errors in the calculation and/or
the reporting of delinquencies for the pool assets, which errors may or may not
have been material. All such errors were the result of data processing errors
and/or the mistaken interpretation of data provided by other parties
participating in the servicing function. All necessary adjustments to data
processing systems and/or interpretive clarifications have been made to correct
those errors and to remedy related procedures.

Material instances of Noncompliance by any Vendor

NONE

Material Deficiencies In Company's Policies and Procedures to Monitor Vendors'
Compliance

NONE





EX-33 (i)
(logo) WELLS FARGO

Corporate Trust Services
9062 Old Annapolis Road
Columbia, MD 21045-1951
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.

ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

Corporate Trust Services division of Wells Fargo Bank, National Association (the
"Company") provides this assessment of compliance with the following applicable
servicing criteria set forth in Item 1122(d) of Regulation AB promulgated by
the Securities and Exchange Commission. Management has determined that the
servicing criteria are applicable in regards to the servicing platform for the
period as follows:

Platform: Publicly-issued (i.e., transaction-level reporting initially required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities, for which the Company provides master servicing,
trustee, securities administration or paying agent services, excluding
transactions issued by any agency or instrumentality of the U.S. government or
any government sponsored entity (the "Platform").

Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d),
to the extent required in the related transaction agreements or required by the
Item 1122(d) servicing criteria in regards to the activities performed by the
Company, except for the following criteria: 1122(d)(1)(iii), 1122(d)(4)(ii),
1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), which management has
determined are not applicable to the activities the Company performs with
respect to the Platform (the "Applicable Servicing Criteria").

Period: Twelve months ended December 31, 2006 (the "Period").

Third parties classified as vendors: With respect to servicing criteria
1122(d)(4)(i), the Company has engaged various vendors to handle certain Uniform
Commercial Code filing functions required by the servicing criteria ("vendors").
The Company has determined that none of the vendors is a "servicer" as defined
in Item 1101(j) of Regulation AB, and the Company elects to take responsibility
for assessing compliance with the portion of the servicing criteria applicable
to each vendor as permitted by Interpretation 17.06 of the SEC Division of
Corporation Finance Manual of Publicly Available Telephone Interpretations
("Interpretation 17.06"). The Company has policies and procedures in place to
provide reasonable assurance that each vendor's activities comply in all
material respects with the servicing criteria applicable to each vendor. The
Company is solely responsible for determining that it meets the SEC requirements
to apply Interpretation 17.06 for the vendors and related criteria.

With respect to the Platform and the Period, the Company provides the following
assessment of compliance with respect to the Applicable Servicing Criteria:

1. The Company is responsible for assessing its compliance with the Applicable
Servicing Criteria.

2. The Company has assessed compliance with the Applicable Servicing Criteria,
including servicing criteria for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the Period. In performing
this assessment, management used the criteria set forth by the Securities and
Exchange Commission in paragraph (d) of Item 1122 of Regulation AB.

3. Other than as identified on Schedule A hereto, as of and for the Period, the
Company was in material compliance with the Applicable Servicing Criteria. Any
material instances of noncompliance by a vendor of which the Company is aware
and any material deficiency in the Company's policies and procedures to monitor
vendors' compliance that the Company has identified is specified on Schedule A
hereto.

KPMG LLP, a registered public accounting firm, has issued an attestation
report with respect to the Company's foregoing assessment of compliance as of
and for the Period.

WELLS FARGO BANK, NATIONAL ASSOCIATION

By:/s/ Brian Bartlett
Brian Bartlett

Its:   Executive Vice President

Dated: March 1, 2007


(page)


(logo) WELLS FARGO

Corporate Trust Services
9062 Old Annapolis Road
Columbia, MD 21045-1951
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.

Schedule A

Material Instances of Noncompliance by the Company

1122(d)(3)(i)- Delinquency Reporting - During the reporting period, certain
monthly investor or remittance reports included errors in the calculation and/or
the reporting of delinquencies for the pool assets, which errors may or may not
have been material. All such errors were the result of data processing errors
and/or the mistaken interpretation of data provided by other parties
participating in the servicing function. All necessary adjustments to data
processing systems and/or interpretive clarifications have been made to correct
those errors and to remedy related procedures.

Material instances of Noncompliance by any Vendor

NONE

Material Deficiencies In Company's Policies and Procedures to Monitor Vendors'
Compliance

NONE





EX-33 (j)
(logo) WELLS FARGO

Wells Fargo Bank, N.A.
Document Custody
1015 10th Avenue SE
Minneapolis, MN 55414


Appendix I


ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

Corporate Trust Services division of Wells Fargo Bank, National Association
(the "Company") is responsible for assessing compliance with the servicing
criteria set forth in Item 1122(d) of Regulation AB promulgated by the
Securities and Exchange Commission. The Company has determined that the
servicing criteria are applicable in regard to the servicing platform for the
period as follows:

Platform: Publicly-issued (i.e., transaction-level reporting required under
the Securities Exchange Act of 1934, as amended) residential mortgage-backed
securities and commercial mortgage-backed securities issued on or after January
1, 2006, for which the Company provides document custody services, excluding any
publicly issued transactions issued by any government sponsored entity (the
"Platform").

Applicable Servicing Criteria: The servicing criteria set forth in Item
1122(d)(4)(i) and 1122(d)(4)(ii), in regard to the activities performed by the
Company with respect to the Platform (the "Applicable Servicing Criteria"). The
Company has determined that all other servicing criteria set forth in Item
1122(d) are not applicable to the Platform.

Period: Twelve months ended December 31, 2006 (the "Period").

With respect to the Platform, the Company provides the following
assessment of compliance with respect to the Applicable Servicing Criteria:

1. The Company is responsible for assessing the Company's compliance with
the Applicable Servicing Criteria as of and for the Period.

2. The Company has assessed compliance with the Applicable Servicing
Criteria. In performing this assessment, the Company used the criteria set forth
by the Securities and Exchange Commission in paragraph (d) of Item 1122 of
Regulation AB.

3. Based on such assessment, as of and for the Period, the Company has
complied, in all material respects with the Applicable Servicing Criteria.

KPMG LLP, a registered public accounting firm, has issued an attestation
report with respect to the Company's assessment of compliance as of and for the
Period.


WELLS FARGO BANK, NATIONAL ASSOCIATION

By: /s/ Shari L. Gillund
Shari L. Gillund

Its: Senior Vice President

Dated: March 1, 2007





EX-34 (a)
(logo) KPMG

KPMG LLP
Suite 2000
355 South Grand Avenue
Los Angeles, CA 90071-1568




Report of Independent Registered Public Accounting Firm


The Board of Directors
Countrywide Financial Corporation:

We have examined management's assessment, included in the accompanying
Assessment of Compliance with Applicable Servicing Criteria, that Countrywide
Financial Corporation and certain of its subsidiaries, including its direct and
indirect wholly owned subsidiaries, Countrywide Home Loans (CHL), Countrywide
Tax Services Corporation, Newport Management Corporation, and Countrywide Home
Loans Servicing L.P., a wholly owned subsidiary of CHL (collectively the
Company) complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for publicly issued
residential mortgage-backed securities (securities collateralized by residential
mortgage loans, including prime, alternative loan products, subprime, HELOC, and
closed seconds) issued on or after January 1, 2006, for which the Company
provides cash collection and administration, investor remittances, and reporting
(except for those activities relating to trustee and paying agent services), and
pool asset administration (except for those activities relating to custodial
operations of pool assets and related documents), collectively "Servicing
Functions", excluding any transactions issued by any government sponsored
enterprise for which the Company provides Servicing Functions (the Platform),
except for servicing criteria 1122(d)(1)(iii), 1122(d)(3)(i)(B), only as it
relates to information other than that contained in the monthly remittance
report delivered by the servicer to the master servicer, trustee, and/or bond
administrator, and 1122(d)(3)(i)(D), only as it relates to the agreeing with
investors' records as to the total unpaid principal balance and number of pool
assets serviced by the servicer, 1122(d)(3)(ii), only as it relates to amounts
other than amounts remitted by the servicer to the master services, trustee,
and/or bond administrator, 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(i), and
1122(d)(4)(ii), only as 1122(d)(4)(i) and 1122(d)(4)(ii) relate to the custodial
operations of the pool assets and related documents (collateral file) by the
document custodian responsible for such functions for the related transaction
and 1122(d)(4)(xv), only as it relates to Item 1115 of Regulation AB (derivative
transactions), as of and for the year ended December 31, 2006. Management is
responsible for the Company's compliance with those servicing criteria. Our
responsibility is to express an opinion on management's assessment about the
Company's compliance based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore,


(page)


our procedures were limited to the selected transactions and servicing
activities performed by the Company during the period covered by this report.
Our procedures were not designed to determine whether errors may have occurred
either prior to or subsequent to our tests that may have affected the balances
or amounts calculated or reported by the Company during the period covered by
this report for the selected transactions or any other transactions. We believe
that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination on the Company's compliance
with the servicing criteria.

In our opinion, management's assessment that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31, 2006
is fairly stated in all material respects.

/s/ KPMG LLP

Los Angeles, California
February 28, 2007


2


KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.





EX-34 (b)
(logo) KPMG

KPMG LLP
303 East Wacker Drive
Chicago, IL 60601-5212


Report of Independent Registered Public Accounting Firm


The Board of Directors
The Trust & Securities Services department of Deutsche Bank National Trust
Company and Deutsche Bank Trust Company Americas:

We have examined management's assertion, included in the accompanying Appendix
I, that the Trust & Securities Services department of Deutsche Bank National
Trust Company and Deutsche Bank Trust Company Americas (collectively the
"Company") complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for publicly-issued (i.e.,
transaction-level reporting required under the Securities Exchange Act of 1934,
as amended) residential mortgage-backed securities and other asset-backed
securities issued on or after January 1, 2006, for which the Company provides
trustee, securities administration or paying agent services, excluding any
publicly issued transactions, sponsored or issued by any government sponsored
entity (the Platform), except for servicing criteria 1122(d)(2)(iii),
1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)
(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)
(4)(xiii) and 1122(d)(4)(xiv ), which the Company has determined are not
applicable to the activities it performs with respect to the Platform, as of
and for the twelve months ended December 31, 2006. Management is responsible
for the Company's compliance with those servicing criteria. Our responsibility
is to express an opinion on management's assertion about the Company's
compliance based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly,included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance
with the servicing criteria. Furthermore, our procedures were limited to the
selected transactions and servicing activities performed by the Company during
the period covered by this report. Our procedures were not designed to
determine whether errors may have occurred either prior to or subsequent to our
tests that may have affected the balances or amounts calculated or reported by
the Company during the period covered by this report for the selected
transactions or any other transactions. We believe that our examination provides
a reasonable basis for our opinion. Our examination does not provide a legal
determination on the Company's compliance with the servicing criteria.

As described in management's assertion included in the accompanying Appendix I,
for servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii), the
Company has engaged various vendors to perform the activities required by these
servicing criteria. The Company has determined that these vendors are not
considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the
Company has elected to take responsibility for assessing compliance with the
servicing criteria applicable to each vendor as permitted by Interpretation
17.06 of the SEC


(page)


(logo) KPMG


Division of Corporation Finance Manual of Publicly Available Telephone
Interpretations ("Interpretation 17.06"). As permitted by Interpretation 17.06,
the Company has asserted that it has policies and procedures in place designed
to provide reasonable assurance that the vendors' activities comply in all
material respects with the servicing criteria applicable to each vendor. The
Company is solely responsible for determining that it meets the SEC
requirements to apply Interpretation 17.06 for the vendors and related criteria
as described in its assertion, and we performed no procedures with respect to
the Company's eligibility to apply Interpretation 17.06.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria, including servicing criteria 1122 (d)(2)(i),
1122 (d)(4)(i) and 1122(d)(4)(ii) for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the twelve months ended
December 31, 2006 is fairly stated, in all material respects.


/s/ KPMG LLP

Chicago, Illinois
February 28, 2007


KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.





EX-34 (c)
(logo) KPMG

100 North Tampa Street
Suite 1700
Tampa, FL 33602


Report of Independent Registered Public Accounting Firm

The Board of Directors
Fidelity National Information Services, Inc
FIS Tax Services (FIS)

We have examined management's assessment, included in the accompanying
Management Compliance Statement that FIS Tax Services (FIS) complied with the
servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation to residential mortgage loans (the Platform), except for
General Servicing Consideration criteria (i) - (iv), Cash Collections and
Administration (i) - (vii), Investor Remittances and Reporting (i) - (iv), and
Pool Asset Administration (i) - (x), (xiv), and (xv), which FIS has determined
are not applicable to the activities it performs with respect to the Platform ,
as of and for the period ending December 31, 2006. FIS has determined the
following servicing criteria from 1122(d) (4) were applicable to the activities
it performs with respect to the Platform.

(xi)   Payments made on behalf of an obligor (such as tax or insurance payments)
       are made on or before the related penalty or expiration dates, as
       indicated on the appropriate bills or notices for such payments, provided
       that such support has been received by the servicer at least 30 calendar
       days prior to these dates, or such other number of days specified in the
       transaction agreements.

(xii)  Any late payment penalties in connection with any payment to be made on
       behalf of an obligor are paid from the servicer's funds and not charged
       to the obligor, unless the late payment was due to the obligor's error or
       omission.

(xiii) Disbursements made on behalf of an obligor are posted within two business
       days to the obligor's records maintained by the servicer, or such other
       number of days specified in the transaction agreements.

Management is responsible for FIS' compliance with those servicing criteria. Our
responsibility is to express an opinion on management's assessment about FIS'
compliance based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about FIS' compliance with the servicing
criteria specified above and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing of less than
all of the individual residential mortgage loans that comprise the Platform,
testing of less than all of the servicing activities related to the Platform,
and


(page)


(logo) KPMG

determining whether FIS processed those selected transactions and performed
those selected activities in compliance with the servicing criteria.
Furthermore, our procedures were limited to the selected transactions and
servicing activities performed by FIS during the period covered by this report.
Our procedures were not designed to determine whether errors may have occurred
either prior to or subsequent to our tests that may have affected the balances
or amounts calculated or reported by FIS during the period covered by this
report for the selected transactions or any other transactions. We believe that
our examination provides a reasonable basis for our opinion. Our examination
does not provide a legal determination on FIS' compliance with the servicing
criteria.

In our opinion, management's assessment that FIS complied with the
aforementioned servicing criteria as of and for the year ended December 31, 2006
is fairly stated, in all material respects.

/s/ KPMG LLP

Tampa, Florida
January 22, 2007


KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG
International, a Swiss cooperative.



2





EX-34 (d)
Report of Independent Registered Public Accounting Firm

We have examined management's assertion, included in the accompanying
Management's Assertion on Compliance with Item 1122 Criteria, that LaSalle Bank
National Association ("LBNA" or "the Company"), a wholly owned subsidiary of
LaSalle Bank Corporation, complied with the servicing criteria set forth in Item
1122 (d) of the Securities and Exchange Commission's Regulation AB for all new
Asset Backed Securities, Commercial Mortgage Backed Securities and Residential
Mortgage Backed Securities securitization trust transactions subsequent to
January 1, 2006, to the extent subject to Regulation AB for which LBNA is
trustee ("the Platform"), as of and for the year ended December 31, 2006, except
for those criteria which the Company has determined are not applicable to the
activities performed by them with respect to the Platform covered by this
report. See Exhibit A of management's assertion for a list of servicing criteria
determined by the Company to be applicable to the activities performed by them
with respect to the Platform. As indicated in the Management's Assertion on
Compliance with Item 1122 Criteria, management's assertion for servicing
criteria 1122(d)(3)(i)(A) and (B) covers only the information in reports to
investors that is specifically required by the respective transaction
agreements, and not to any additional information included in reports to
investors that is not required by the respective transaction agreements.
Management is responsible for the Company's compliance with the servicing
criteria listed in Exhibit A. Our responsibility is to express an opinion on
management's assertion about the Company's compliance with the servicing
criteria based on our examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis, evidence about the Company's compliance with the applicable
servicing criteria and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing of less than
all of the individual mortgage transactions and securities that comprise the
platform, testing of less than all of the servicing activities related to the
Platform, and determining whether the Company processed those selected
transactions and performed those selected activities in compliance with the
servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31, 2006
for the Platform, is fairly stated, in all material respects.

/s/ Ernst & Young LLP

February 28, 2007
Chicago, Illinois





EX-34 (e)
(logo) KPMG

KPMG LLP
Suite 2000
355 South Grand Avenue
Los Angeles, CA 90071-1568




Report of Independent Registered Public Accounting Firm



The Board of Directors
Balboa Insurance Company:


We have examined management's assessment, included in the accompanying
Assessment of Compliance with Applicable Servicing Criteria, that Balboa
Insurance Company, including its wholly owned subsidiaries, Meritplan Insurance
Company and Newport Management Corporation (collectively the Company) complied
with the servicing criteria set forth in Item 1122(d) of the Securities and
Exchange Commission's Regulation AB for pools of loans, underlying publicly
issued residential mortgage-backed securities that were issued on or after
January 1, 2006 by Saxon Mortgage Services, Inc., on which escrow payments were
disbursed from January 1, 2006 to September 1, 2006 (the Platform), specifically
Item 1122(d)(4)(xi), only as it relates to: (1) processing the obligor's hazard
insurance information the Company receives; (2) providing Saxon Mortgage
Services, Inc. with the applicable hazard insurance effective date, payment
amount, and payee (collectively, Insurance Information); (3) providing the
Insurance Information to Saxon Mortgage Services, Inc. no later than 5 days
prior to the applicable expiration date as indicated in the Insurance
Information; and (4) disbursing escrowed insurance payments to insurance
carriers on or before the applicable expiration date, as of and for the period
from January 1, 2006 to September 1, 2006. The Company has determined that no
other servicing criteria are applicable to the activities it performs with
respect to the Platform. Schedule A to the Assessment of Compliance with
Applicable Servicing Criteria lists the individual loans identified by
management as constituting the Platform. Management is responsible for the
Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on management's assessment about the Company's compliance
based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.


(page)


In our opinion, management's assessment that the Company complied with the
aforementioned servicing criterion as of and for the period from January 1, 2006
to September 1, 2006 is fairly stated, in all material respects.


/s/ KPMG LLP


Los Angeles, California
February 28, 2007


KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.


2





EX-34 (f)
(logo) Deloitte

Deloitte & Touche LLP
Suite 800
1750 Tysons Boulevard
McLean, VA 22102-4219
USA

Tel: 703-251-1000
Fax: 703-251-3400
www.us.deloitte.com

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Operating Committee
Saxon Mortgage Services, Inc.

We have examined Saxon Mortgage Services, Inc.'s (the Company's) compliance
with the servicing criteria set forth in Item 1122 (d) of the Securities
and Exchange Commission's Regulation AB for the Residential Mortgage Loans
Platform (the Platform) described in the Certification Regarding Compliance
with the Applicable Servicing Criteria (the "Certification") as of and for
the year ended December 31, 2006, excluding criteria 1122 (d)(1)(iii), 1122
(d)(3)(i)(C), 1122 (d)(4)(xi), 1122 (d)(4)(xii), and 1122 (d)(4)(xv), which
management has determined are not applicable to the activities performed by
the Company with respect to the Platform. Exhibit C to the Certification
identifies the individual asset-backed transactions defined by management
as constituting the Platform. Management is responsible for the Company's
compliance with the servicing criteria. Our responsibility is to express an
opinion on the Company's compliance with the servicing criteria based on
our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by the Public Company Accounting Oversight Board (United States)
and, accordingly, included examining, on a test basis, evidence about the
Company's compliance with the applicable servicing criteria, including
tests on a sample basis of the servicing activities related to the
Platform, determining whether the Company performed those selected
activities in compliance with the servicing criteria during the specified
period and performing such other procedures as we considered necessary in
the circumstances. Our procedures were limited to selected servicing
activities performed by the Company during the period covered by this
report and, accordingly, such samples may not have included servicing
activities related to each asset-backed transaction included in the
Platform. Further, an examination is not designed to detect noncompliance
arising from errors that may have occurred prior to the period specified
above that may have affected the balances or amounts calculated or reported
by the Company during the period covered by this report. We believe that
our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination on the Company's
compliance with the servicing criteria.

As described in Exhibit A of the Certification, for servicing criteria 1122
(d)(4)(i) the Company has engaged a vendor to perform certain activities
required by this servicing criteria. The Company has determined that this
vendor is not considered a "servicer" as defined in Item 1101(j) of
Regulation AB, and the Company has elected to take responsibility for
assessing compliance with the servicing criteria applicable to this vendor
as permitted by Interpretation 17.06 of the SEC Division of Corporation
Finance Manual of Publicly Available Telephone Interpretations
("Interpretation 17.06"). The Company is solely responsible for determining
that it meets the SEC requirements to apply Interpretation 17.06 for the
vendor and related criteria as described in its assertion, and we performed
no procedures with respect to the Company's determination of its
eligibility to use Interpretation 17.06.

Member of
Deloitte Touche Tohmatsu

(page)




Our examination disclosed the following instances of material noncompliance
with 1122(d)(1)(ii) and 1122 (d)(4)(i) applicable to the Company during the
year ended December 31, 2006. The Company failed to maintain adequate
monitoring procedures over one vendor, who provided a service for recording
lien releases. In 36 out of 45 loans tested, the Company failed to ensure
that lien releases were sent to consumers or to the recording jurisdiction,
as appropriate, within the timeframes specified in the transactions
agreements and therefore did not maintain proper collateral or security on
the pool assets as required by the transaction agreements.

In our opinion, except for the material noncompliance described in the
preceding paragraph, the Company complied, in all material respects, with
the aforementioned applicable servicing criteria for the Residential
Mortgage Loans Platform as of and for the year ended December 31, 2006.

Exhibit B to the Certification includes management's responses to the material
noncompliance identified in our examination. Such responses have not been
subjected to the procedures applied in our examination and, accordingly, we
do not express an opinion or provide any form of assurance on the
appropriateness of the responses or the effectiveness of any corrective
actions described therein.

/s/Deliotte & Touche LLP


McLean, Virginia
March 15, 2007

-2-





EX-34 (g)
(logo) Deloitte

Deloitte & Touche LLP
Suite 2300
333 Clay Street
Houston, TX 77002-4196
USA

Tel: +1 713 982 2000
Fax: +1 713 982 2001
www.deloitte.com


Report of Independent Registered Public Accounting Firm

Board of Directors and Shareholders
Southwest Business Corporation


We have examined Southwest Business Corporation's (the Company's) compliance
with the servicing criteria set forth in Item 1122 (d) of the Securities and
Exchange Commission's Regulation AB for all loans serviced for Saxon Mortgage
Services, Inc., (the Platform) described in the accompanying Management's
Assertion on Compliance with SEC Regulation AB Servicing Criteria for the period
from September 5, 2006 through December 31, 2006, excluding criteria 1122 (d)
1(i), 1(ii), 1(iii), 2(i), 2(ii), 2(iii), 2(iv), 2(v), 2(vi), 2(vii), 3(i),
3(ii), 3(iii), 3(iv), 4(i), 4(ii), 4(iii), 4(iv), 4(v), 4(vi), 4(vii), 4(viii),
4(ix), 4(x), 4(xii), 4(xiv) and 4(xv), which management has determined are not
applicable to the activities performed by the Company with respect to the
Platform. Management is responsible for the Company's compliance with the
servicing criteria. Our responsibility is to express an opinion on the Company's
compliance with the servicing criteria based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by the Public Company Accounting Oversight Board (United States) and,
accordingly, included examining, on a test basis, evidence about the Company's
compliance with the applicable servicing criteria, including tests on a sample
basis of the servicing activities related to the Platform, determining whether
the Company performed those selected activities in compliance with the servicing
criteria during the specified period and performing such other procedures as we
considered necessary in the circumstances. Our procedures were limited to
selected servicing activities performed by the Company during the period covered
by this report and, accordingly, such samples may not have included servicing
activities related to each asset-backed transaction included in the Platform.
Further, an examination is not designed to detect noncompliance arising from
errors that may have occurred prior to the period specified above that may have
affected the balances or amounts calculated or reported by the Company during
the period covered by this report. We believe that our examination provides a
reasonable basis for our opinion. Our examination does not provide a legal
determination on the Company's compliance with the servicing criteria.

Our examination disclosed the following material noncompliance with 1122
(d)(4)(xi) applicable to the Company during the year ended December 31, 2006: on
a sample of sixty (60), one insurance premium was paid after the policies'
expiration date.

In our opinion, except for the material noncompliance described in the preceding
paragraph, the Company complied with the aforementioned applicable servicing
criteria as of and for the year ended December 31, 2006 for the Saxon Mortgage
Services, Inc. Mortgage Loans Platform, in all material respects.


/s/ Deloitte & Touche LLP

Houston, TX
March 8, 2007


Member of
Deloitte Touche Tohmatsu





EX-34 (h)
(logo) KPMG

KPMG LLP
303 East Wacker Drive
Chicago, IL 60801-5212

Report of Independent Registered Public Accounting Firm

The Board of Directors
The Corporate Trust Services division of Wells Fargo Bank, National Association:

We have examined the compliance of the Corporate Trust Services division of
Wells Fargo Bank, National Association (the Company) with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation
AB for publicly-issued (i.e., transaction-level reporting initially required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities, for which the Company provides master servicing,
trustee, securities administration or paying agent services, excluding
transactions issued by any agency or instrumentality of the U.S. government or
any government sponsored entity (the Platform), except for servicing criteria
1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v),
1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii) and 1122(d)(4)(xiii), which the Company has determined are not
applicable to the activities it performs with respect to the Platform, as of and
for the twelve months ended December 31, 2006. Management is responsible for the
Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on management's assertion about the Company's compliance
based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.

As described in the accompanying management's Assessment of Compliance With
Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), the Company
has engaged various vendors to perform the activities required by these
servicing criteria. The Company has determined that these vendors are not
considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the
Company has elected to take responsibility for assessing compliance with the
servicing criteria applicable to each vendor as permitted by Interpretation
17.06 of the SEC Division of Corporation Finance Manual of Publicly Available
Telephone Interpretations ("Interpretation 17.06"). As permitted by
Interpretation 17.06, the Company has asserted that it has policies and

KPMG LLP, a U.S. limited liability partnership, in the U.S. member firm
of KPMG International, a Swiss cooperative.

(page)

(logo) KPMG

procedures in place designed to provide assurance that the vendors' activities
comply in all material respects with the servicing criteria applicable to each
vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply Interpretation 17.06 for the vendors and related criteria
as described in its assertion, and we performed no procedures with respect to
the Company's eligibility to apply Interpretation 17.06.

Our examination disclosed material noncompliance with criterion 1122(d)(3)(i),
as applicable to the Company during the twelve months ended December 31, 2006.
Certain monthly investor or remittance reports included errors in the
calculation and/or the reporting of delinquencies for the pool assets.

In our opinion, except for the material non-compliance described above, the
Company complied, in all material respects, with the aforementioned servicing
criteria, including servicing criteria for which compliance is determined based
on Interpretation 17.06 as discussed above, as of and for the twelve months
ended December 31, 2006.

/s/ KPMG LLP

Chicago, IL 60601
March 1, 2007





EX-34 (i)
(logo) KPMG

KPMG LLP
303 East Wacker Drive
Chicago, IL 60801-5212

Report of Independent Registered Public Accounting Firm

The Board of Directors
The Corporate Trust Services division of Wells Fargo Bank, National Association:

We have examined the compliance of the Corporate Trust Services division of
Wells Fargo Bank, National Association (the Company) with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation
AB for publicly-issued (i.e., transaction-level reporting initially required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities, for which the Company provides master servicing,
trustee, securities administration or paying agent services, excluding
transactions issued by any agency or instrumentality of the U.S. government or
any government sponsored entity (the Platform), except for servicing criteria
1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v),
1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii) and 1122(d)(4)(xiii), which the Company has determined are not
applicable to the activities it performs with respect to the Platform, as of and
for the twelve months ended December 31, 2006. Management is responsible for the
Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on management's assertion about the Company's compliance
based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.

As described in the accompanying management's Assessment of Compliance With
Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), the Company
has engaged various vendors to perform the activities required by these
servicing criteria. The Company has determined that these vendors are not
considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the
Company has elected to take responsibility for assessing compliance with the
servicing criteria applicable to each vendor as permitted by Interpretation
17.06 of the SEC Division of Corporation Finance Manual of Publicly Available
Telephone Interpretations ("Interpretation 17.06"). As permitted by
Interpretation 17.06, the Company has asserted that it has policies and

KPMG LLP, a U.S. limited liability partnership, in the U.S. member firm
of KPMG International, a Swiss cooperative.

(page)

(logo) KPMG

procedures in place designed to provide assurance that the vendors' activities
comply in all material respects with the servicing criteria applicable to each
vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply Interpretation 17.06 for the vendors and related criteria
as described in its assertion, and we performed no procedures with respect to
the Company's eligibility to apply Interpretation 17.06.

Our examination disclosed material noncompliance with criterion 1122(d)(3)(i),
as applicable to the Company during the twelve months ended December 31, 2006.
Certain monthly investor or remittance reports included errors in the
calculation and/or the reporting of delinquencies for the pool assets.

In our opinion, except for the material non-compliance described above, the
Company complied, in all material respects, with the aforementioned servicing
criteria, including servicing criteria for which compliance is determined based
on Interpretation 17.06 as discussed above, as of and for the twelve months
ended December 31, 2006.

/s/ KPMG LLP

Chicago, IL 60601
March 1, 2007





EX-34 (j)
(logo) KPMG

KPMG LLP
303 East Wacker Drive
Chicago, IL 60601-5212

Report of Independent Registered Public Accounting Firm

The Board of Directors
The Corporate Trust Services division of Wells Fargo Bank National Association:

We have examined management's assertion, included in the accompanying Appendix
I, that the Document Custody section of the Corporate Trust Services division of
Wells Fargo Bank National Association complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB
for publicly-issued (i.e., transaction-level reporting required under the
Securities Exchange Act of 1934, as amended) residential mortgage-backed
securities and commercial mortgage-backed securities issued on or after January
1, 2006 for which the Company provides document custody services, excluding any
publicly issued transactions issued by any government sponsored entity (the
Platform) as of and for the twelve months ended December 31, 2006. Management
has determined that servicing criteria 1122(d)(4)(i) and 1122(d)(4)(ii) are
applicable to the activities it performs with respect to the Platform, and that
all other servicing criteria set forth in Item 1122(d) are not applicable to the
document custody services provided by the Company with respect to the Platform.
Management is responsible for the Company's compliance with those servicing
criteria. Our responsibility is to express an opinion on management's assertion
about the Company's compliance based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the period ended December 31,
2006 is fairly stated, in all material respects.

/s/ KPMG LLP

Chicago, Illinois
March 1, 2007

KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG
International, a Swiss cooperative.





EX-35 (a)
(logo) Countrywide
HOME LOANS

400 Countrywide Way
Simi Valley, California 93065-6298

February 28, 2007




WELLS FARGO
9062 OLD ANNAPOLIS RD
COLUMBIA, MD 21045
Laneise Foxworth


OFFICER'S CERTIFICATE


I, Joseph Candelario, hereby certify that I am an officer of Countrywide LP,
Inc., general partner of Countrywide Home Loans Servicing LP (the "Servicer"). I
further certify, with respect to the applicable servicing agreement relating to
the securitization transaction(s) set forth on Exhibit A attached hereto (the
"Servicing Agreement") that:

(a)  A review of the activities of the Servicer during the preceding calendar
year and of the performance of the Servicer under the Servicing Agreement has
been made under my supervision; and

(b)  To the best of my knowledge, based on such review, the Servicer has
fulfilled all of its obligations under the Servicing Agreement in all material
respects throughout such year.

/s/ Joseph Candelario
Joseph Candelario
First Vice President
Compliance Officer
Loan Administration

February 28, 2007

See Deal Name listing on following page.


(page)


Exhibit A

ACE 2006-CW1
ACE 2006-FM2
ACE 2006-NC2
ACE 2006-NC3
BAFC 2006-2
BAFC 2006-A
BAFC 2006-D
BAFC 2006-H
BCAP 2006AA1
BCAP 2006-AA2
BSALTA 2006-1
BSALTA 2006-2
BSALTA 2006-3
BSALTA 2006-4
BSALTA 2006-5
BSALTA 2006-6
BSALTA 2006-7
BSALTA 2006-8
BSARM 2006-2
BSARM 2006-4
CSAB 2006-2
CSAB 2006-3
CSAB 2006-4
CSFB ARMT 2006-1
CSFB ARMT 2006-2
CSFB ARMT 2006-3
CSMC 2006-1
CSMC 2006-2
CSMC 2006-3
CSMC 2006-4
CSMC 2006-5
CSMC 2006-7
CSMC 2006-8
CSMC 2006-9
DBALT 2006-AB3 (SUB)
DBALT 2006-AB4 (SUB)
DBALT 2006-AF1
DBALT 2006-AR1
DBALT 2006-AR2
DBALT 2006-AR3
DBALT 2006-AR4
DBALT 2006-AR5 (SUB)
DBALT 2006-AR6 (SUB)
DBALT 2006-OA1 (SUB)
GSAA 2006-10 (SUB)
GSAA 2006-11
GSAA 2006-14
GSAA 2006-16
GSAA 2006-17


(page)


Exhibit A (con't.)
GSAA 2006-19
GSAA 2006-20
GSAA 2006-4
GSAA 2006-4 (SUB)
GSAA 2006-7 SUB
GSAA 2006-8
GSAA 2006-8 (SUB)
GSR 2006-1F (SUB)
GSR 2006-1F (SUB)
GSR 2006-2F (SUB)
GSR 2006-2F (SUB)
GSR 2006-3F (SUB)
GSR 2006-3F (SUB)
GSR 2006-5F (SUB)
GSR 2006-5F (SUB)
GSR 2006-6F
GSR 2006-7F
GSR 2006-8F
GSR 2006-9F
GSR 2006-10F
GSR 2006-AR1
GSR 2006-AR2
GSR 2006-OA1
HARBORVIEW 2006-2
HARBORVIEW 2006-6
HARBORVIEW 2006-11
HARBORVIEW 2006-12
SASCO 2006-BC2
SASCO 2006-BC3
SASCO 2006-BC4
SASCO 2006-BC5
THORNBURG 2006-1
THORNBURG 2006-2
THORNBURG 2006-4
THORNBURG 2006-5
DBALT 2006-AR6
DBALT 2006-OA1
GSR 2006-1F
GSR 2006-5F
JPMMT 2006-A7
JPMMT 2006-S2
JPMMT 2006-S3
JPMMT 2006-54
LMT 2006-9
LUMINENT 2006-2
LUMINENT 2006-5
LUMINENT 2006-5
LUMINENT 2006-6
MARM 2006-2
MARM 2006-OA2
MLMI 2006-A1


(page)


Exhibit A (con't.)
MLMI 2006-A2
MLMI 2006-A3
MLMI 2006-A4
MSAC 2006-HE8
MSIX 2006-1
MSM 2006-1AR
SAIL 2006-3
SAMI II 2006-AR1
SAMI II 2006-AR2
SAMI II 2006-AR3
SAMI II 2006-AR4
SAMI II 2006-AR6
SAMI II 2006-AR7
SAMI II 2006-AR8
SARM 2006-2
SARM 2006-3
SARM 2006-4
SARM 2006-5
SARM 2006-7
SARM 2006-8
SARM 2006-9
THORNBURG 2006-3
ZUNI 2006-OA1
GSR 2006-3F
GSR 2006-2F
PRIME 2006-CL1
SARM 2006-1
THORNBURG 2006-6
JPALT 2006-A1
JPALT 2006-A2
JPALT 2006-A3
JPALT 2006-A4
JPALT 2006-A6
JPALT 2006-A7
JPALT 2006-S1
JPALT 2006-S3
JPALT 2006-S4
JPMAC 2006-CW2
JPMMT 2006-A1
JPMMT 2006-A2
JPMMT 2006-A3
JPMMT 2006-A4
JPMMT 2006-A6
HASCO 2006-HE1
SEQUOIA 2006-1
SEQUOIA 2006-1
SQALT 2006-1





EX-35 (b)
(logo) Saxon Mortgage Services, Inc.



Officer's Certificate
Section 229.1123 Servicer compliance statement.


Saxon Mortgage Services Inc. ("Saxon"), as Servicer, is responsible, under Item
1123 of Regulation AB, for assessing its compliance with the requirements of the
Transaction Agreements applicable to it for the transactions listed on
Exhibit B, for the year ended December 31, 2006.

I, David Dill, hereby certify that I am an Authorized Officer of Saxon Mortgage
Services, Inc., and further certify that:


(i) I have reviewed Saxon's activities during the reporting period and its
performance under the applicable Transaction Agreement has been made under my
supervision.

(ii) To the best of my knowledge, based on such review, Saxon has fulfilled all
of its obligations under the Transaction Agreements in all material respects,
throughout the reporting period. We have noted certain exceptions to the
performance of the servicing criteria contained in Reg AB Section 1122(d) in our
assessment of performance of the servicing criteria, which such exceptions are
noted in the attached Exhibit A.


(page)


March 15, 2007
Saxon Mortgage Services Inc.


/s/ David Dill
David Dill
Chief Executive Officer and President


(page)


EXHIBIT A



"In regard to Items 1122(d)(4)(i) and 1122(d)(1)(ii), based on a review of a
sample of 45 loans, it was determined that 36 lien releases were not sent to
consumers or to the recording jurisdiction, as appropriate, within the
timeframes requirement by Saxon's guidelines, and in 1 case Saxon's guidelines
were determined to be incorrect as to the required means of delivery of the lien
releases. The delays in timeliness were caused by the failure of Saxon's
vendor's database to upload data regarding payments-in-full provided by Saxon in
order to produce lien releases in a timely manner.

Saxon has taken the following remedial actions to remedy the exceptions and to
prevent exceptions going forward: Saxon has verified that all liens that were
not timely released have been released. Saxon reviewed and updated its
guidelines for lien releases in May 2006 and provided the updated guidelines to
its vendor at that time. Saxon's vendor, at Saxon's direction, researched and
detected the cause of the upload error and implemented a solution. Saxon
contracted with a new vendor for lien releases and has implemented daily
monitoring over the vendor's process of producing lien releases, which consists
of validating the number of payoffs sent from Saxon to the vendor and the
vendor's receipt of the same number of payoffs. Additionally, the vendor reports
are available on line to accommodate daily monitoring the number of loans in
each state, the age of each item and the state time guideline."


(page)


EXHIBIT B



ACE Securities Corp. Home Equity Loan Trust, Series 2006-NC1
ACE Securities Corp. Home Equity Loan Trust, Series 2006-ASAP1
GSAA Home Equity Trust 2006-2
IXIS Real Estate Capital Trust 2006-HE1
IXIS Real Estate Capital Trust 2006-HE2
IXIS Real Estate Capital Trust 2006 2006-HE3
Morgan Stanley IXIS Real Estate Capital Trust 2006-1
Morgan Stanley IXIS Real Estate Capital Trust 2006-2
Morgan Stanley ABS I Inc. Trust 2006-HE8
Merrill Lynch Mortgage Investors Trust, 2006-RM3
Saxon Asset Securities Trust 2006-1
Saxon Asset Securities Trust 2006-2
Saxon Asset Securities Trust 2006-3
Soundview Home Loan Trust 2006-EQ 1




We are a debt collector. Any Information obtained will be used for that purpose.

4708 Mercantile Drive North * Fort Worth, TX 76137-3605
P.O. Box 161489 * Fort Worth, TX 76161-1489 * (817) 665-7200
* Fax (817) 665-7400





EX-35 (c)
(logo) WELLS FARGO

Wells Fargo Bank, N.A.
Corporate Trust Services
9062 Old Annapolis Road
Columbia, MD 21045
410 884-2000

Wells Fargo Bank, N.A.


March 12, 2007

Morgan Stanley ABS Capital I Inc.
1585 Broadway
10 Floor
New York, NY 10036

RE: Annual Statement As To Compliance for Morgan Stanley ABS Capital I Inc.
Trust 2006-HE8

Per Section 3.22 of the Pooling and Servicing Agreement, dated as of 11/1/2006,
the undersigned Officer of Wells Fargo Bank, N.A., (Master Servicer), hereby
certifies the following for the 2006 calendar year or portion thereof:


(i)  a review of the activities of the Master Servicer during the preceding
     calendar year and of its performance under this Agreement or the applicable
     Subservicing Agreement, as the case may be, has been made under such
     officers' supervision, and

(ii) to the best of such officers' knowledge, based on such review, the
     Master Servicer has fulfilled all of its obligations under this
     Agreement or the applicable Subservicing Agreement, as the case may be, in
     all material respects, throughout such year, or, if there has been a
     default in the fulfillment of any such obligation in any material respect,
     specifying each such default known to such officers and the nature and
     status thereof.



Certified By:
/s/ Scott Strack
Scott Strack, Vice President

Certified By:
/s/ Gordon Johnson
Gordon Johnson, Assistant Secretary





EX-35 (d)
(logo) WELLS FARGO



Corporate Trust Services
MAC N2702-011
9062 Old Annapolis Road
Columbia, MD 21045
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.

March 24, 2007


Wells Fargo Bank, NA
9062 Old Annapolis Road
Columbia, MD 21045

RE: Annual Statement As To Compliance for Morgan Stanley ABS Capital I Inc.
    Trust 2006-HE8

Per Section 3.22 of the Pooling and Servicing Agreement, dated as of 11/1/2006,
the undersigned Officer of Wells Fargo Bank, N.A., (Securities Administrator),
hereby certifies the following for the 2006 calendar year or portion thereof:

(i)     a review of the activities of the party during the preceding calendar
        year and of its performance under this Agreement or the applicable
        Subservicing Agreement, as the case may be, has been made under such
        officers' supervision, and

(ii)    to the best of such officers' knowledge, based on such review, the
        party has fulfilled all of its obligations under this Agreement or the
        applicable Subservicing Agreement, as the case may be, in all material
        respects, throughout such year, or, if there has been a default in the
        fulfillment of any such obligation in any material respect, specifying
        each such default known to such officers and the nature and status
        thereof.


Certified By:
/s/ Barry Akers
Barry Akers, Vice President


Certified By:
/s/ Gordon Johnson
Gordon Johnson, Assistant Secretary