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:  333-131460-01

       Bayview Financial Mortgage Pass-Through Trust 2006-C
       (exact name of issuing entity as specified in its charter)

       Bayview Financial Securities Company, LLC (Depositor)
       (exact name of the registrant as specified in its charter)

       Bayview Financial, L.P.
       (exact name of the sponsor as specified in its charter)


  Delaware                                             56-2336517
  (State or other jurisdiction of                    (I.R.S Employer
  incorporation or organization)                     Identification No.)



  4425 Ponce De Leon Blvd, 4th floor
  Coral Gables, FL                               33146
  (Address of principal executive offices)    (Zip Code)


  Registrant's telephone number, including area code: (305) 854-8880


  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).


          Not applicable.



                                   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.

            None.


                                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.

            None.

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

            None.


  Item 1117 of Regulation AB, Legal Proceedings.

            None.


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


            None.

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


          Reports on assessment of compliance with the servicing criteria
          are attached hereto under Item 15.


         The 1122 statements for First American Real Estate Solutions of Texas,
         L.P. (as sub-contractor for M & T Bank f/k/a M & T Mortgage
         Corporation) has disclosed  the following material instance of
         noncompliance with the servicing criteria set forth in Item 1122(d)(2)
         (vii)(B) of Regulation AB applicable to the Company during year ended
         December 31, 2006. Account reconciliations for all asset-backed
         securities related bank accounts were not prepared within 30 calendar
         days after the bank statement cutoff date, or such other number of days
         specified in the transaction agreements as required by Item 1122(d)(2)
         (vii)(B) of Regulation AB.

          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, M&T Bank f/k/a M&T Mortgage
         Corporation, 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.


          Servicer compliance statements are attached hereto under Item 15.


                                PART IV


  Item 15. Exhibits, Financial Statement Schedules.

   (a) Exhibits

    ( 4) Pooling and servicing agreement dated as of October 1, 2006 among
         Bayview Financial Securities Company, LLC, as Depositor, Wells Fargo
         Bank, N.A., as Master Servicer, and U.S. Bank National Association, as
         Trustee (incorporated herein by reference from Exhibit 4.1 of the
         Current Report on Form 8-K of the registrant, as filed with the
         Commission on December 1, 2006).

    (10) Incorporated by reference as Exhibit (4).

    (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) Assurant Inc. as Sub-Contractor for M & T Bank f/k/a M & T Bank Mortgage Corporation <F1>
      b) Bayview Loan Servicing, LLC, as Servicer <F1>
      c) First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for M & T Bank f/k/a M & T Mortgage Corporation <F1>
      d) M & T Bank f/k/a M & T Mortgage Corporation, as Servicer <F1>
      e) Wells Fargo Bank, N.A., as Master Servicer <F1>

      </TABLE>

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

      <TABLE>

      
        <c>
      a) Assurant Inc. as Sub-Contractor for M & T Bank f/k/a M & T Bank Mortgage Corporation <F1>
      b) Bayview Loan Servicing, LLC, as Servicer <F1>
      c) First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for M & T Bank f/k/a M & T Mortgage Corporation <F1>
      d) M & T Bank f/k/a M & T Mortgage Corporation, as Servicer <F1>
      e) Wells Fargo Bank, N.A., as Master Servicer <F1>

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      a) Bayview Loan Servicing, LLC, as Servicer <F1>
      b) M & T Bank f/k/a M & T Mortgage Corporation, as Servicer <F1>
      c) Wells Fargo Bank, N.A., as Master Servicer <F1>

      </TABLE>

   (b) Not applicable.

   (c) Omitted.


  <F1> Filed herewith.



                                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.



    Bayview Financial Securities Company, LLC
    (Depositor)



    /s/ Jason Somerville
    Jason Somerville, Vice President

    Date:      March 30, 2007


  Exhibit Index

  Exhibit No.

    ( 4) Pooling and servicing agreement dated as of October 1, 2006 among
         Bayview Financial Securities Company, LLC, as Depositor, Wells Fargo
         Bank, N.A., as Master Servicer, and U.S. Bank National Association, as
         Trustee (incorporated herein by reference from Exhibit 4.1 of the
         Current Report on Form 8-K of the registrant, as filed with the
         Commission on December 1, 2006).

    (10) Incorporated by reference as Exhibit (4).

    (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) Assurant Inc. as Sub-Contractor for M & T Bank f/k/a M & T Bank
         Mortgage Corporation
      b) Bayview Loan Servicing, LLC, as Servicer
      c) First American Real Estate Solutions of Texas, L.P. as Sub-Contractor
         for M & T Bank f/k/a M & T Mortgage Corporation
      d) M & T Bank f/k/a M & T Mortgage Corporation, as Servicer
      e) Wells Fargo Bank, N.A., as Master Servicer

      </TABLE>

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

      <TABLE>

      
        <c>
      a) Assurant Inc. as Sub-Contractor for M & T Bank f/k/a M & T Bank
         Mortgage Corporation
      b) Bayview Loan Servicing, LLC, as Servicer
      c) First American Real Estate Solutions of Texas, L.P. as Sub-Contractor
         for M & T Bank f/k/a M & T Mortgage Corporation
      d) M & T Bank f/k/a M & T Mortgage Corporation, as Servicer
      e) Wells Fargo Bank, N.A., as Master Servicer

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      a) Bayview Loan Servicing, LLC, as Servicer
      b) M & T Bank f/k/a M & T Mortgage Corporation, as Servicer
      c) Wells Fargo Bank, N.A., as Master Servicer

      </TABLE>

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

  I, Jason Somerville, certify that:

  1. I have reviewed this report on Form 10-K and all reports on Form 10-D
     required to be filed in respect of the period covered by this report
     on Form 10-K of Bayview Financial Mortgage Pass-Through Trust 2006-C
     (the "Exchange Act periodic reports");

  2. Based on my knowledge, the Exchange Act periodic 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 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 report is included in the Exchange Act periodic
     reports;

  4. Based on my knowledge and the servicer compliance statements required
     in this report under Item 1123 of Regulation AB, and except as
     disclosed in the Exchange Act periodic reports, the servicers have
     fulfilled their obligations under the servicing agreements 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 for
     asset-backed securities required to be included in this 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 report,
     except as otherwise disclosed in this report.  Any material instances
     of noncompliance described in such reports have been disclosed in
     this report on Form 10-K.

     In giving the certifications above, I have reasonably relied on
     information provided to me by the following unaffiliated parties:
     M & T Bank f/k/a M & T Mortgage Corporation as Servicer and Wells
     Fargo Bank, N.A. as Master Servicer.

     Dated:    March 30, 2007

     /s/ Jason Somerville
     Signature

     Vice President
     Title


EX-33 (a)
REPORT ON ASSESSMENT OF COMPLIANCE WITH
SECTION 1122(d)(2)(vi) and SECTION 1122(d)(4)(xi)
of REGULATION AB SERVICING CRITERIA

American Security Insurance Company, Standard Guaranty Insurance Company and
Safeco Financial Institution Solutions, Inc. (affiliates of Assurant Inc.,
collectively the "Asserting Party") is responsible for assessing compliance as
of December 31, 2006 and for the period from January 1, 2006 through December
31, 2006 (the "Reporting Period") with the servicing criteria set forth in
Section 1122(d)(2)(vi), Section 1122(d)(4)(xi) and Section 1122(d)(4)(xii) of
Title 17, Section 229.1122(d) of the Code of Federal Regulations, which the
Asserting Party has concluded are applicable to the insurance escrow servicing
activities it performs with respect to all mortgage loan-tracking transactions
covered by this report. The transactions covered by this report include all
mortgage loan-tracking transactions for which the Asserting Party served as a
Vendor on behalf of Servicers for such asset-backed securities transactions that
were registered after January 1, 2006 with the Securities and Exchange
Commission pursuant to the Securities Act of 1933 (the "Platform"). The scope of
the Asserting Party assertions excludes Section 1122(d)(4)(xii) of Title 17,
Section 229.1122(d) of the Code of Federal Regulations, which relates to
servicing activities that are performed by the Asserting Party with respect to
the Platform, but are not reported on herein.

The Asserting Party has assessed its compliance with Section 1122(d)(2)(vi) and
Section 1122(d)(4)(xi) ("the Applicable Servicing Criteria") for the Reporting
Period and has concluded that the Asserting Party has complied, in all material
respects, with the Applicable Servicing Criteria for the Reporting Period with
respect to the Platform taken as a whole. The Asserting Party used the criteria
set forth in paragraph (d) of Item 1122 of Regulation AB to assess the
compliance with the Applicable Servicing Criteria.

The Asserting Party has complied, in all material respects, with the Applicable
Servicing Criteria for the Reporting Period.

PricewaterhouseCoopers LLP, an independent registered public accounting firm,
has issued an attestation report on the assessment of compliance with the
Applicable Servicing Criteria as of and for the Reporting Period ending December
31, 2006 as set forth in this assertion.

American Security Insurance Company
Standard Guaranty Insurance Company
Safeco Financial Institution Solutions, Inc.

By: /s/ John Frobose
John Frobose
Senior Vice President

Date: February 23, 2007





EX-33 (b)
(logo) BAYVIEW
LOAN SERVICING, LLC

MANAGEMENT'S REPORT ON ASSESSMENT OF COMPLIANCE WITH SEC
REGULATION AB SERVICING CRITERIA

Bayview Loan Servicing, LLC. ("BLS") asserts as of December 31, 2006 and
for the period from January 1, 2006 to December 31, 2006 (the "Reporting
Period") and as required by Item 1122(d) of Regulation AB of the Securities and
Exchange Commission ("Regulation AB"), that:

1. BLS is responsible for assessing compliance as of and for the Reporting
   Period with the servicing criteria set forth in Item 1122 (d) of Regulation
   AB, excluding the criteria which we have concluded are not applicable to the
   servicing activities we perform as indicated on Appendix A, attached hereto
   (the "Applicable Servicing Criteria") with respect to the transactions listed
   in Appendix B (the "Regulation AB Platform"). The following servicing
   criteria set forth in 1122(d) of Regulation AB have limited applicability as
   follows:

   Item 1122(d)(3)(i): BLS does not report directly to investors or the
   Commission. BLS asserts its compliance with the reporting requirements
   specific to the applicable servicing agreements.
   Item 1122(d)(3)(ii): BLS does not allocate and remit amounts directly to
   investors. BLS asserts its compliance with the remittance requirements
   specific to the applicable servicing agreements.
   Item 1122(d)(3)(iii): BLS does not make disbursements directly to investors.
   BLS asserts its compliance with the disbursement requirements specific to the
   applicable servicing agreements.
   Item 1122(d)(3)(iv): BLS does not remit amounts directly to investors. BLS
   asserts its compliance with remittance requirements specific to the
   applicable servicing agreements.

2. BLS used the criteria set forth in Item 1122(d) of Regulation AB to assess
   its compliance with the Applicable Servicing Criteria;

3. BLS has assessed its compliance with the Applicable Servicing Criteria for
   the Reporting Period and has concluded that it has complied, in all material
   respects with the Applicable Servicing Criteria with respect to Regulation AB
   for the Regulation AB Platform.;

4. Grant Thornton, 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.

BLS engaged various vendors to perform servicing activities with respect to
criteria 1122(d)(1)(ii), 1122(d)(2)(i), and 1122(d)(4)(xi). BLS determined that
each vendor is not considered a "servicer," as that term is defined in Item
1101(j) of Regulation AB, and therefore, BLS has elected to assume
responsibility for compliance with such servicing criteria applicable to each
vendor's servicing activities. The Company has instituted policies and
procedures to monitor whether such vendors' activities comply in all material
respects with such criteria.


/s/ Matthew M. Sovic
Matthew M. Sovic
Senior Vice President

February 27, 2007


4425 Ponce de Leon Blvd. / 5th Floor / Coral Gables, FL 33146 /
Tel: (800) 457-5105


(page)


Appendix A

<Table>
<Caption>

             <c>

Reg AB 1122      Servicing Criteria
Description

General Servicing Considerations

1122(d)(1)(i)    Policies and procedures are instituted to monitor any
                 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 the
                 third party's performance and compliance with such servicing
                 activities.

1122(d)(1)(iii)  Any requirements in the transaction agreements to maintain a           Not Applicable
                 back-up servicer for the Pool Assets are maintained.

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 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 no
                 more than two business days following 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 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, 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 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 financial
                 institution means a foreign financial institution that meets
                 the requirements of Rule 13k-1(b)(1) of the Securities
                 Exchange Act.

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

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 are (A) mathematically accurate; (B) prepared
                 within 30 calendar days after the bank statement cutoff date,
                 or such other number of days specified in the transaction
                 agreements; (C) reviewed and


(page)


                 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

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 terms set forth in the transaction
                 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 trustee's
                 records as to the total unpaid principal balance and number of
                 Pool Assets serviced by the Servicer.
1122(d)(3)(ii)   Amounts due to investors are allocated and remitted in
                 accordance with timeframes, distribution priority and other
                 terms set forth in the transaction agreements.
1122(d)(3)(iii)  Disbursements made to an investor are posted within two
                 business days to the Servicer's investor records, or such other
                 number of days specified in the transaction agreements.
1122(d)(3)(iv)   Amounts remitted to investors per the investor reports agree
                 with cancelled checks, or other form of payment, or custodial
                 bank statements.

Pool Asset Administration

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

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

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

1122(d)(4)(iv)   Payments on pool assets, including any payoffs, made in
                 accordance with the related pool asset documents are posted to
                 the Servicer's obligor records maintained no more than two
                 business days after receipt, or such other number of days
                 specified in the transaction agreements, and allocated to
                 principal, interest or other items (e.g., escrow) in accordance
                 with the related pool asset documents.

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
                 principal balance.

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

1122(d)(4)(vii)  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 with the timeframes or other


(page)


                 requirements established by the transaction agreements.

1122(d)(4)(viii) 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
                 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).

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

1122(d)(4)(x)    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 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.

1122(d)(4)(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.

1122(d)(4)(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.

1122(d)(4)(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.

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

1122(d)(4)(xv)   Any external enhancement or other support, identified in Item          Not Applicable
                 1114(a)(1) through (3) or Item 1115 of Regulation AB, is
                 maintained as set forth in the transaction agreements.

</Table>


(page)


Appendix B

The Platform consists of residential and small balance commercial mortgage
loans serviced by Bayview Loan Servicing, LLC in the following Bayview Financial
Mortgage Pass-Through Trust asset-backed securities transactions:


TRUST ID        DATE CLOSED
2003-D          7/30/2003
2003-E          10/8/2003
2003-F          12/15/2003
2004-A          4/8/2004
2004-C          8/25/2004
2004-D          12/14/2004
2005-B          4/8/2005
2005-C          8/31/2005
2005-D          11/10/2005
2006-A          2/8/2006
2006-B          4/7/2006
2006-C          11/17/2006
2006-D          12/15/2006





EX-33 (c)
REPORT ON ASSESSMENT OF COMPLIANCE

First American Real Estate Solutions of Texas, L.P. (an indirect subsidiary of
The First American Corporation, and the "Asserting Party") is responsible for
assessing compliance as of December 31, 2006, and for the period from January 1,
2006 through December 31, 2006 (the "Reporting Period") with the servicing
criteria set forth in Title 17, Sections 229.1122(d)(1)(iv), (d)(2)(v),
(d)(2)(vi), (d)(2)(vii), (d)(4)(xi), (d)(4)(xii) and (d)(4)(xiii) of the Code of
Federal Regulations (the "CFR") applicable to the Asserting Party (the
"Applicable Servicing Criteria"). The transactions covered by this report
include all loans for residential mortgage loan outsourcing customers for which
the Asserting Party served as the residential tax service provider (the
"Platform").

The Asserting Party has assessed its compliance with the Applicable Servicing
Criteria for the Reporting Period and has concluded that, except as set forth
hereinbelow, the Asserting Party has complied, in all material respects, with
the Applicable Servicing Criteria as of December 31, 2006, and for the Reporting
Period with respect to the Platform taken as a whole.

The Asserting Party assessed its compliance with the Applicable Servicing
Criteria for the Reporting Period and has identified a material instance of
noncompliance with the servicing criterion set forth in Section
229.1122(d)(2)(vii)(B) of the CFR with respect to the Platform. Specifically,
the Asserting Party did not prepare reconciliations for all asset-backed
securities related bank accounts within 30 calendar days after the bank
statement cut-off date or such number of days specified in the transaction
agreements.

PricewaterhouseCoopers LLP, an independent registered public accounting firm,
has issued an attestation report on the assessment of compliance with the
Applicable Servicing Criteria as of December 31, 2006, and for the Reporting
Period as set forth in this assertion.


FIRST AMERICAN REAL ESTATE SOLUTIONS OF TEXAS, L.P.
By: First American Real Estate Solutions LLC
General Partner

/s/ Lucy A. Przybyla
Lucy A. Przybyla
Senior Vice President
February 28, 2007





EX-33 (d)
(logo) M&T Bank
Understanding what's important

REPORT ON ASSESSMENT OF COMPLIANCE WITH
APPLICABLE REGULATION AB SERVICING CRITERIA


M&T Bank, as successor by merger to M&T Mortgage Corporation (the "Asserting
Party") is responsible for assessing compliance as of December 31, 2006 and for
the period from January 1, 2006 through December 31, 2006 (the "Reporting
Period") with the servicing criteria set forth in Title 17, Section
229.1122(d) of the Code of Federal Regulations ("CFR"), excluding criteria
1122(d)(1)(iii), 1122(d)(3)(i,ii,iii,iv), 1122(d)(4)(i,ii,iii,vi,xi,xv) which
the Asserting Party has concluded are not applicable to the servicing activities
it performs with respect to transactions covered by this report, (the
"Applicable Servicing Criteria"). The transactions covered by this report
include (i) asset-backed securities transactions involving mortgage loans that
were registered after January 1, 2006 with the Securities and Exchange
Commission pursuant to the Securities Act of 1933, and (ii) mortgage loans where
the Asserting Party has (a) acquired servicing rights, or (b) originated and
sold mortgage loans and is contractually obligated to service the mortgage loans
in accordance with Regulation AB (the "Platform").
The Asserting Party used the servicing criteria set forth in 1122(d) of the CFR
to assess compliance with the Applicable Servicing Criteria and has assessed its
compliance with the Applicable Servicing Criteria for the Reporting Period and
has concluded that the Asserting Party has complied, in all material respects,
with the Applicable Servicing Criteria for the Reporting Period with respect to
the Platform taken as a whole.

PricewaterhouseCoopers LLP, an independent registered public accounting
firm, has issued an attestation report on the assessment of compliance with the
Applicable Servicing Criteria as of and for the Reporting Period ending December
31, 2006.


M&T Bank

/s/ Mark J. Mendel
By: Mark J. Mendel
    Group Vice President

/s/ James J. Beardi
By: James J. Beardi
    President, Mortgage Division

Date: February 28, 2007


P.O. Box 1288, Buffalo, NY 14240,  716 626 7010  800 724 2224
Mortgage account information, just a click away. www.mtb.com





EX-33 (e)
(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-34 (a)
(logo) PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers LLP
10 Tenth Street, Northwest
Suite 1400
Atlanta, GA 30309-3851
Telephone (678) 419 1000
Facsimile (678) 419 1239
www.pwc.com


Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of
Assurant, Inc.:

We have examined management's assertion, included in the accompanying
management's Report on Assessment of Compliance with 1122(d)(2)(vi) and
1122(d)(4)(xi) of Regulation AB Servicing Criteria, that American Security
Insurance Company, Standard Guaranty Insurance Company and Safeco Financial
Institution Solutions, Inc. (affiliates of Assurant Inc., collectively the
"Asserting Party") complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's Regulation AB for all
mortgage loan-tracking transactions for which the Asserting Party served as a
Vendor on behalf of Servicers for such asset-backed securities transactions that
were registered after January 1, 2006 with the Securities and Exchange
Commission pursuant to the Securities Act of 1933 (the "Platform"), as of
December 31, 2006 and for the year then ended, excluding (i) criteria
1122(d)(1)(i) through 1122 (d)(1)(iv), 1122 (d)(2)(i) through 1122(d)(2)(v),
1122(d)(2)(vii), 1122(d)(3)(i) through 1122(d)(3)(iv), 1122(d)(4)(i) through
1122(d)(4)(x) and 1122(d)(4)(xiii) through 1122(d)(4)(xv), which the Asserting
Party has determined are not applicable to the activities performed by it with
respect to the Platform and (ii), criterion 1122(d)(4)(xii), which relates to
servicing activities that are applicable to the Platform, but are excluded from
the scope of management's assertion and are not reported on herein. Management
is responsible for the Company's compliance with the servicing criteria. Our
responsibility is to express an opinion on management's assertion 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 selected
asset-backed transactions and securities that comprise the Platform, testing of
selected servicing activities related to the Platform, and determining whether
the Company processed those selected transactions and performed those selected
activities in compliance with the applicable servicing criteria. 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 detect noncompliance arising from errors that may have occurred
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. 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 Asserting Party complied with
the aforementioned applicable servicing criteria as of and for the year ended
December 31, 2006 for the Platform is fairly stated, in all material respects.

/s/ PricewaterhouseCoopers LLP

Atlanta, Georgia
February 23, 2007


2





EX-34 (b)
(logo) Grant Thornton

Accountants and Business Advisors


Board of Directors
Bayview Loan Servicing, LLC

We have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with SEC Regulation AB Servicing
Criteria ("Management's Report"), that Bayview Loan Servicing, LLC ("BLS")
complied with the servicing criteria set forth in Item 1122(d) of the U.S.
Securities and Exchange Commission's Regulation AB for residential and small
balance commercial mortgage loans (the "Platform") as of and for the year ended
December 31, 2006, excluding criteria Item 1122(d)(1)(iii) and Item
1122(d)(4)(xv), which management has determined are not applicable to the
activities performed by BLS with respect to the Platform. The Platform consists
of the asset-backed transactions and securities defined by management in
Appendix B of Management's Report. Management is responsible for BLS's
compliance with the applicable servicing criteria. Our responsibility is to
express an opinion on management's assertion about BLS's compliance with the
applicable servicing criteria for the Platform 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 BLS's compliance with the
applicable servicing criteria for the Platform and performing such other
procedures as we considered necessary in the circumstances. Our examination
included testing selected asset-backed transactions and securities constituting
the Platform and evaluating whether BLS performed servicing activities related
to those transactions and securities in compliance with the applicable servicing
criteria for the period covered by this report. Accordingly, our testing may not
have included servicing activities related to each asset-backed transaction or
security constituting the Platform. Further, our examination was not designed to
detect material noncompliance that may have occurred prior to the period covered
by this report and that may have affected BLS's servicing activities 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 BLS's compliance with the applicable servicing criteria.

As described in Management's Report, BLS engaged various vendors to perform
servicing activities with respect to criteria 1122(d)(1)(ii), 1122(d)(2)(i), and
1122(d)(4)(xi). BLS determined that each vendor is not considered a "servicer,"
as that term is defined in Item 1101(j) of Regulation AB, and therefore, BLS is
assuming responsibility for compliance with such servicing criteria applicable
to each vendor's servicing activities. In accordance with Regulation AB and its
related interpretations, the requirement for management to assess


(page)


compliance with the servicing criteria applicable to a vendor's activities
is satisfied if BLS has instituted policies and procedures to monitor whether
such vendor's activities comply in all material respects with such criteria.
Compliance with the applicable servicing criteria is achieved if those policies
and procedures are designed to provide reasonable assurance that such vendor's
activities comply with such criteria and those policies and procedures are
operating effectively for the period covered by Management's Report. Our
examination does not provide a legal determination of whether a vendor is or is
not considered a servicer, and therefore, on whether BLS, in its Management
Report, is eligible to elect to take responsibility for assessing compliance
with the servicing criteria applicable to each vendor's servicing activities.

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


/s/ Grant Thornton LLP
Miami, Florida
February 27, 2007


2700 South Commerce Parkway
Suite 300
Weston, FL 33331-3630
T 954.768.9900
F 954.768.9908
W www.grantthornton.com

801 Brickell Avenue
Suite 2450
Miami, FL 33131-2867
T 305.341.8040
F 305.341.8099
W www.grantthornton.com

11300 US Highway One
Suite 303
West Palm Beach, FL 33408-3229
T 561.684.9496
F 561.684.9476
W www.grantthornton.com

Grant Thornton LLP
US member of Grant Thornton International





EX-34 (c)
(logo) PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers LLP
Suite 1800
2001 Ross Ave.
Dallas TX 75201-2997
Telephone (214) 999 1400
Facsimile (214) 754 7991
www.pwc.com


Report of Independent Registered Public Accounting Firm

To the Board of Directors of The First American Corporation:

We have examined First American Real Estate Solutions of Texas, L.P.'s (the
"Company" and an indirect subsidiary of The First American Corporation),
compliance with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for all loans for residential
mortgage loan outsourcing customers for which the Company served as the
residential tax service provider (the "Platform") described in the accompanying
Report on Assessment of Compliance, as of December 31, 2006 and for the year
then ended, excluding criteria 1122(d)(1)(i)-(iii), 1122(d)(2)(i)-(iv),
1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and 1122(d)(4)(xiv)-(xv), which the
Company has determined are not applicable to the servicing activities performed
by it 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 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 selected
securities that comprise the Platform, testing of selected servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the applicable servicing criteria. 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 detect noncompliance
arising from errors that may have occurred 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. 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 instance of noncompliance with
the servicing criteria set forth in Item 1122(d)(2)(vii)(B) of Regulation AB
applicable to the Company during year ended December 31, 2006. Account
reconciliations for all asset-backed securities related bank accounts were not
prepared within 30 calendar days after the bank statement cutoff date, or such
other number of days specified in the transaction agreements as required by Item
1122(d)(2)(vii)(B) of Regulation AB.

In our opinion, except for the material instance of noncompliance described in
the preceding paragraph, First American Real Estate Solutions of Texas, L.P.
complied with the aforementioned applicable servicing criteria as of and for the
year ended December 31, 2006 for all loans for residential mortgage loan
outsourcing customers for which the Company served as the residential tax
service provider, in all material respects.

/s/ PricewaterhouseCoopers LLP

February 28, 2007





EX-34 (d)
(logo) PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers LLP
3600 HSBC Center
Buffalo NY 14203-2879
Telephone (716) 856 4650
Facsimile (716) 856 1208


Report of Independent Registered Public Accounting Firm


To the Board of Directors and Stockholder of
M&T Bank:

We have examined management's assertion, included in the accompanying
"Report on Assessment of Compliance With Applicable Regulation AB Servicing
Criteria", that M&T Bank, as successor by merger to M&T Mortgage Corporation
(the "Asserting Party") complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's Regulation AB for servicing
activities the Asserting Party performs with respect to transactions that
include (i) asset-backed securities transactions involving mortgage loans that
were registered after January 1, 2006 with the Securities and Exchange
Commission pursuant to the Securities Act of 1933, and (ii) mortgage loans where
the Asserting Party has (a) acquired servicing rights, or (b) originated and
sold mortgage loans and is contractually obligated to service the mortgage loans
in accordance with Regulation AB (the "Platform"), as of December 31, 2006 and
for the year then ended, excluding criteria 1122 (d)(1)(iii), 1122
(d)(3)(i,ii,iii,iv), and 1122(d)(4)(i,ii,iii,vi,xi,xv), which the Asserting
Party has determined are not applicable to the servicing activities performed by
it 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 management's assertion 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
selected asset-backed transactions and securities that comprise the Platform,
testing of selected servicing activities related to the Platform, and
determining whether the Company processed those selected transactions and
performed those selected activities in compliance with the applicable servicing
criteria. 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 detect noncompliance arising from errors
that may have occurred 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. 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 applicable servicing criteria as of and for the year ended
December 31, 2006 for transactions that include (i) asset-backed securities
transactions involving mortgage loans that were registered after January 1, 2006
with the Securities and Exchange Commission pursuant to the Securities Act of
1933, and (ii) mortgage loans where the Asserting Party has (a) acquired
servicing rights, or (b) originated and sold mortgage loans and is contractually
obligated to service the mortgage loans in accordance with Regulation AB is
fairly stated, in all material respects.


/s/ PricewaterhouseCoopers LLP

February 28, 2007


(1)





EX-34 (e)
(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-35 (a)
SERVICER COMPLIANCE STATEMENT

(Macros/BLS Servicer)

Wells Fargo Bank, National Association,
as Master Servicer
9062 Old Annapolis Road
Columbia, Maryland 21045
Attention: Master Servicing Department

Bayview Financial, L.P.
4425 Ponce de Leon Boulevard, 4th Floor
Coral Gables, Florida 33146
Attention: Tom Carr, Esq.

     Reference is hereby made to the servicing agreements (as amended from time
to time, each, an "Agreement") listed on Exhibit A attached hereto and entered
into by Bayview Loan Servicing, LLC, in its own right, or as successor in
interest to Interbay Funding, LLC, in its capacity as servicer (the "Servicer").
The undersigned, a duly authorized officer of the Servicer, hereby certifies to
Wells Fargo Bank, National Association, as master servicer, and to Bayview
Financial, L.P. (formerly known as Bayview Financial Trading Group, L.P.)
("Bayview") that: (x) a review of the activities of the Servicer during the
calendar year ended December 31, 2006 and of performance under each Agreement
has been made under his supervision, and (y) to the best of his knowledge, based
on such review, the Servicer has fulfilled all of its obligations under each
Agreement throughout the calendar year ended December 31, 2006.

Very truly yours,

BAYVIEW LOAN SERVICING, LLC

By: /s/ Matthew Sovic
Name:  Matthew Sovic
Title: Senior Vice President

Date: March 1, 2007


(page)


EXHIBIT A

     1. Subservicing Agreement by and between and Manufacturers and Traders
Trust Company (as successor by merger to M&T Mortgage Corporation) (a/k/a M&T
Bank) and the Subservicer, dated as of March 31, 2000 (Amended and Restated
Servicing Agreements dated as of March 31, 2000).

     2. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of January 1, 2003 (2003-A).

     3. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of June 1, 2003 (BCAT 2003-1).

     4. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of October 1, 2003 (BCAT 2003-2).

     5. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of November 1, 2003 (2003-F).

     6. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of February 1, 2004 (BCAT 2004-1).

     7. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of June 1, 2004 (BCAT 2004-2).

     8. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of November 1, 2004 (BCAT 2004-3).

     9. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of March 1, 2004 (2004-A).

     10. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of August 1, 2004 (2004-C).

     11. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of October 1, 2004 (2004-10).

     12. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of November I, 2004 (2004-D).

     13. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of February 1, 2005 (2005-3).

     14. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of February I, 2005 (BCAT 2005-1).

     15. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of March 1, 2005 (2005-7).


(page)


     16. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of March 1, 2005 (2005-B).

     17. Flow Subservicing Agreement by and between M&T Bank and the
Subservicer, dated as of June 1, 2005 (BCAT 2005-2), together with Confirmation
Agreements dated August 1, 2005 (2005-C), September 1, 2005 (BCAT 2005-3),
October 1, 2005 (2005-D) and December 1, 2005 (BCAT 2005-4).

     18. Subservicing Agreement by and between M&T Bank and the Subservicer,
dated as of June 1, 2005 (2005-11).

     19. Flow Subservicing Agreement by and between M&T Bank and the
Subservicer, dated as of January 1, 2006, together with Confirmation Agreements
dated as of February 1, 2006 (BCAT 2006-1), May 1, 2006 (BCAT 2006-2), August 1,
2006 (BCAT 2006-3), October 1, 2006 (BCAT 2006-4), January 1, 2006 (2006-A),
March 1, 2006 (2006-B), October 1, 2006 (2006-C), November 1, 2006 (2006-D),
March 1, 2006 (2006-SP1) and November 1, 2006 (2006-SP2).





EX-35 (b)
(logo) M&T Bank
Understanding what's important



WELLS FARGO - BAYVIEW 2006-C
9062 OLD ANNAPOLIS ROAD
COLUMBIA, MD 21045
COMPLIANCE MANAGER



Annual Statement of Compliance


For The Fiscal Year 2006


1. A review of the activities of the Seller Servicer during the preceding
   calendar year and of performance according to the Seller Servicer contract
   has been made with the undersigned officer's supervision, and

2. To the best of the undersigned officer's knowledge, based on such review, the
   Seller Servicer has fulfilled all its obligations under the guides for such
   year, or if there has been a default in the fulfillment of any such
   obligation, such default is listed below:


<TABLE>
<CAPTION>
<S>     <C>    <C>
Known Default           Status          Steps Being Taken to Cure Default


None
</TABLE>




Seller Servicer: M&T Bank
By: /s/ Juliet Alexander
Title:  Vice President / Investor Reporting Manager
Date:   March 09, 2007


P.O. Box 1288, Buffalo, NY 14240, 715 626 7010 800 724 2224
Mortgage account information, just a click away. www.mtb.com





EX-35 (c)
(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.


March 06, 2007

Bayview Financial Securities Company, LLC
4425 Ponce de Leon Blvd., 4th Floor
Coral Gables, FL 33146

RE: Annual Statement As To Compliance for Bayview Financial Mortgage
Pass-Through Trust 2006-C

Per Section 4.28 of the Pooling and Servicing Agreement, dated as of 10/1/2006,
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 such party's activities during the preceding calendar year or
     portion thereof and of such party's performance under this Agreement, or
     such other applicable agreement in the case of an Additional Servicer, has
     been made under such officer's supervision and

(ii) to the best of such officer's knowledge, based on such review, such party
     has fulfilled all of its obligations under this Agreement, or such other
     applicable agreement in the case of an Additional Servicer, in all material
     respects throughout such year or portion thereof, or, if there has been a
     failure to fulfill any such obligation in any material respect, specifying
     each such failure known to such officer and the nature and status thereof.


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

Certified By:
/s/ Reid Denny
Reid Denny, Assistant Secretary