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:  333-129452-01

       HomeBanc Mortgage Trust 2006-1
       (exact name of issuing entity as specified in its charter)

       HMB Acceptance Corporation (depositor)
       (exact name of the registrant as specified in its charter)

       HomeBanc Mortgage Corporation
       (exact name of the sponsor as specified in its charter)


  Delaware
  (State or other jurisdiction of                   20-1116280
  incorporation or organization)                    (I.R.S. Employer
                                                    Identification No.)



   2002 Summit Blvd.
   Suite 100
   Atlanta, Georgia                                 30319
  (Address of principal executive offices)    (Zip Code)


  Registrant's telephone number, including area code: (404) 497-1000


  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.

            Not applicable.


  Item 1A.  Risk Factors.

            Not applicable.


  Item 1B.  Unresolved Staff Comments.

            Not applicable.


  Item 2.  Properties.

            Not applicable.


  Item 3.  Legal Proceedings.

            Not applicable.


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

            Not applicable.


                                PART II

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

            Not applicable.


  Item 6.  Selected Financial Data.

            Not applicable.


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

            Not applicable.


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

            Not applicable.


  Item 8.  Financial Statements and Supplementary Data.

            Not applicable.


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

            Not applicable.


  Item 9A. Controls and Procedures.

            Not applicable.


  Item 9A(T). Controls and Procedures.

            Not applicable.


  Item 9B. Other Information.

            None.


                                PART III

  Item 10. Directors, Executive Officers and Corporate Governance.

            Not applicable.


  Item 11. Executive Compensation.

            Not applicable.

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

            Not applicable.


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

            Not applicable.


  Item 14. Principal Accounting Fees and Services.

            Not applicable.



                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.


            HomeBanc Mortgage Corporation's (as servicer) assessment of
            compliance with applicable servicing criteria relating to the
            servicing and subservicing of mortgage loans in securitization
            transactions completed after January 1, 2006 for the twelve months
            ended December 31, 2006, furnished to Item 1122 of Regulation AB,
            discloses that it was not in compliance with Item 1122(d)(2)(vii)
            and Item 1122(d)(4)(viii) servicing criteria during that reporting
            period. With respect to Item 1122(d)(2)(vii), the assessment of
            compliance indicates that HomeBanc Mortgage Corporation completed
            bank reconciliations within 45 days of bank statement cut-off date,
            consistent with Freddie Mac servicing standards. The assessment
            further states that HomeBanc Mortgage Corporation has modified its
            procedures and now completes bank reconciliations within 30 days of
            the bank statement cut-off date. With respect to Item
            1122(d)(4)(viii), HomeBanc Mortgage Corporation's collection
            activities are consistent with industry standards, although HomeBanc
            Mortgage Corporation is aware that these activities are not fully
            documented in the system of record. These issues are primarily
            related to lack of automated notations to the system of record for
            certain collection activities such as late payment notices and
            collection calls. The assessment further states that HomeBanc
            Mortgage Corporation is implementing system enhancements in the
            second quarter of 2007 that will correct these documentation
            deficiencies.


  Item 1123 of Regulation AB, Servicer Compliance Statement.


            The servicer compliance statements have been completed within the
            manner stated in the governing documents and are attached hereto
            under Item 15.




                                PART IV


  Item 15. Exhibits, Financial Statement Schedules.

   (a) Exhibits

     (4) Pooling and Servicing Agreement dated as of March 1, 2006, among
         HMB Acceptance Corp., as Depositor, Wilmington Trust Company, as
         Delaware Trustee, Wells Fargo Bank, N.A., as Securities
         Administrator and as Master Servicer, and U.S. Bank National
         Association, as Trustee (incorporated herein by reference from
         Exhibit 4.2 of the Current Report on Form 8-K of the registrant,
         as filed with the Commission on April 13, 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) HomeBanc Mortgage Corporation, as Servicer <F1>
      b) JPMorgan Chase Bank, N.A., as Custodian <F1>
      c) The Bank of New York, as Custodian <F1>
      d) Wells Fargo Bank, N.A., as Master Servicer <F1>
      e) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      f) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for HomeBanc Mortgage Corporation <F1>
      g) ZC Real Estate Tax Solutions Limited as Sub-Contractor for HomeBanc Mortgage Corporation <F1>

      </TABLE>

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

      <TABLE>

      
        <c>
      a) HomeBanc Mortgage Corporation, as Servicer <F1>
      b) JPMorgan Chase Bank, N.A., as Custodian <F1>
      c) The Bank of New York, as Custodian <F1>
      d) Wells Fargo Bank, N.A., as Master Servicer <F1>
      e) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      f) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for HomeBanc Mortgage Corporation <F1>
      g) ZC Real Estate Tax Solutions Limited as Sub-Contractor for HomeBanc Mortgage Corporation <F1>

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      a) HomeBanc Mortgage Corporation, as Servicer <F1>
      b) JPMorgan Chase Bank, N.A., as Custodian <F2>
      c) The Bank of New York, as Custodian <F2>
      d) Wells Fargo Bank, N.A., as Master Servicer <F1>
      e) Wells Fargo Bank, N.A., as Securities Administrator <F1>
      f) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for HomeBanc Mortgage Corporation <F2>
      g) ZC Real Estate Tax Solutions Limited as Sub-Contractor for HomeBanc Mortgage Corporation <F2>

      </TABLE>

   (b) Not applicable.

   (c) Not applicable.


  <F1> Filed herewith.

  <F2> The Servicing Participant of the deal is not required under
       Regulation AB to provide such documentation.



                                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.



    HomeBanc Mortgage Trust 2006-1
    (Issuing Entity)

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

    /s/ Dawn Hammond
    Dawn Hammond, Vice President

    Date:      April 1, 2007


  Exhibit Index

  Exhibit No.

     (4) Pooling and Servicing Agreement dated as of March 1, 2006, among
         HMB Acceptance Corp., as Depositor, Wilmington Trust Company, as
         Delaware Trustee, Wells Fargo Bank, N.A., as Securities
         Administrator and as Master Servicer, and U.S. Bank National
         Association, as Trustee (incorporated herein by reference from
         Exhibit 4.2 of the Current Report on Form 8-K of the registrant,
         as filed with the Commission on April 13, 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) HomeBanc Mortgage Corporation, as Servicer
      b) JPMorgan Chase Bank, N.A., as Custodian
      c) The Bank of New York, as Custodian
      d) Wells Fargo Bank, N.A., as Master Servicer
      e) Wells Fargo Bank, N.A., as Securities Administrator
      f) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for HomeBanc Mortgage Corporation
      g) ZC Real Estate Tax Solutions Limited as Sub-Contractor for HomeBanc Mortgage Corporation

      </TABLE>

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

      <TABLE>

      
        <c>
      a) HomeBanc Mortgage Corporation, as Servicer
      b) JPMorgan Chase Bank, N.A., as Custodian
      c) The Bank of New York, as Custodian
      d) Wells Fargo Bank, N.A., as Master Servicer
      e) Wells Fargo Bank, N.A., as Securities Administrator
      f) ZC Sterling Insurance Agency, Inc. as Sub-Contractor for HomeBanc Mortgage Corporation
      g) ZC Real Estate Tax Solutions Limited as Sub-Contractor for HomeBanc Mortgage Corporation

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      a) HomeBanc Mortgage Corporation, as Servicer
      d) Wells Fargo Bank, N.A., as Master Servicer
      e) Wells Fargo Bank, N.A., as Securities Administrator



      </TABLE>

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

  I, Dawn Hammond, 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 HomeBanc Mortgage Trust 2006-1 (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. I am responsible for reviewing the activities performed by the
     servicers and based on my knowledge and the compliance reviews
     conducted in preparing 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; 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:
     HomeBanc Mortgage Corporation as Servicer.

     Dated:    April 1, 2007

     /s/ Dawn Hammond
     Signature

     Vice President
     Title


EX-33 (a)
(logo) HOMEBANC
       MORTGAGE CORPORATION


Assessment of Compliance with the Servicing Criteria
set forth in Item 1122(d) of Regulation AB


HomeBanc Mortgage Corporation ("HomeBanc") is responsible for assessing
compliance with the servicing criteria applicable to it under paragraph (d) of
Item 1122 of Regulation AB, as of and for the 12-month period ending December
31, 2006 (the "Reporting Period"), as set forth in Appendix A hereto. The
transactions covered by this report include asset-backed securities transactions
for which HomeBanc acted as servicer or subservicer involving first lien and
second lien residential mortgage loans dated on or after January 1, 2006 to and
including December 31, 2006, specifically the asset-backed securities
transactions set forth in Appendix B hereto (the "Platform").

HomeBanc has engaged certain vendors (the "Vendors") to perform specific,
limited or scripted activities as of and for the period ending December 31,
2006, and HomeBanc elects to take responsibility for assessing compliance with
the servicing criteria or portion of the servicing criteria applicable to such
Vendors' activities as set forth in Appendix A hereto.

HomeBanc has engaged certain other vendors (the "Other Vendors") to perform
specific activities as of and for the period ending December 31, 2006, and
HomeBanc elects not to take responsibility for assessing compliance with the
servicing criteria or portion of the servicing criteria applicable to such Other
Vendors' activities as set forth in Exhibit A hereto.

Except as otherwise noted In Appendix A hereto, HomeBanc used the criteria set
forth in paragraph (d) of Item 1122 of Regulation AB to assess the compliance
with the applicable servicing criteria.

The criteria listed in the column titled "Inapplicable Servicing Criteria" on
Appendix A hereto are inapplicable to HomeBanc based on the activities it
performs, directly or through its Vendors and Other Vendors, with respect to the
Platform.

HomeBanc 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, except as described on Appendix A hereto.

HomeBanc has not identified and is not aware of any material Instance of
noncompliance by the Vendors with the applicable servicing criteria as of
December 31, 2006, and for the Reporting Period with respect to the Platform
taken as a whole, except as described on Appendix A hereto.

HomeBanc 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 ending December 31, 2006, and for the
Reporting Period with respect to the Platform taken as a whole, except as
described on Appendix A hereto.


(page)


HomeBanc has not identified and is not aware of any material instance of
noncompliance by the Other Vendors with the applicable servicing criteria as of
December 31, 2006, and for the Reporting Period with respect to the Platform
taken as a whole, except as described on Appendix A hereto.

A registered public accounting firm has issued an attestation report on
HomeBanc's assessment of compliance with the applicable servicing criteria for
the Reporting Period.

Each Other Vendor has issued an assessment of compliance with the applicable
servicing criteria for the Reporting Period; and a registered public accounting
firm has issued an attestation report on each such Other Vendors' assessment of
compliance with the applicable servicing criteria for the Reporting Period.


Date: 1 March, 2007
By: /s/ Debra F. Watkins
Name:  Debra F. Watkins
Title: Executive Vice President and Chief Capital
       Markets Officer


(page)




<TABLE>
<CAPTION>
Appendix A - 1122 Servicing Criteria Table

<S>                              <C>                      <C>             <C>             <C>             <C>              <C>
Reg AB                     Servicing Criteria           Performed      Performed      Performed       Inapplicable   Material Non-
Reference                                               Directly by    by Vendors     by Other        Servicing      Compliance
                                                        HomeBanc                      Vendors         Criteria

                  General Servicing Considerations

1122(d)(1)(i)    Policies and procedures are instituted     X                                                            None
                 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       X                                                            None
                 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                                                        X            N/A
                 agreements to maintain a back-up
                 servicer for the Pool Assets are
                 maintained.

1122(d)(1)(iv)   A fidelity bond and errors and             X              X              X                              None
                 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  Related to     Related to                      Related to        None
                 into the appropriate custodial bank    accounts       accounts                        accounts
                 accounts and related bank clearing     maintained     maintained                      maintained
                 accounts no more than two business     by the         by the                          by the
                 days following receipt, or such other  Servicer       Servicer                        Master
                 number of days specified in the                                                       Servicer
                 transaction agreements.


1122(d)(2)(ii)   Disbursements made via wire transfer   Related to                                     Related to        None
                 on behalf of an obligor or to an       accounts                                       accounts
                 investor are made only by authorized   maintained                                     maintained
                 personnel.                             by the                                         by the
                                                        Servicer                                       Master
                                                                                                       Servicer

1122(d)(2)(iii)  Advances of funds or guarantees        Related to                                     Related to        None
                 regarding collections, cash flows or   accounts                                       accounts
                 distributions, and any interest or     maintained                                     maintained
                 other fees charged for such advances,  by the                                         by the
                 are made, reviewed and approved as     Servicer                                       Master
                 specified in the transaction                                                          Servicer
                 agreements.

1122(d)(2)(iv)   The related accounts for the           Related to                                     Related to        None
                 transaction, such as cash reserve      accounts                                       accounts
                 accounts or accounts established as a  maintained                                     maintained
                 form of over collateralization, are    by the                                         by the
                 separately maintained (e.g., with      Servicer                                       Master
                 respect to commingling of cash) as set                                                Servicer
                 forth in the transaction agreements.
</TABLE>


(page)


<TABLE>
<CAPTION>
Appendix A - 1122 Servicing Criteria Table

<S>                              <C>                      <C>             <C>             <C>              <C>             <C>
Reg AB                     Servicing Criteria           Performed      Performed      Performed        Inapplicable  Material Non-
Reference                                               Directly by    by Vendors     by Other         Servicing     Compliance
                                                        HomeBanc                      Vendors          Criteria

1122(d)(2)(v)    Each custodial account is maintained   Related to                                     Related to        None
                 at a federally insured depository      accounts                                       accounts
                 institution as set forth in the        maintained                                     maintained
                 transaction agreements. For purposes   by the                                         by the
                 of this criterion, "federally insured  Servicer                                       Master
                 depository institution" with respect                                                  Servicer
                 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  Related to                                     Related to        None
                 to prevent unauthorized access.        accounts                                       accounts
                                                        maintained                                     maintained
                                                        by the                                         by the
                                                        Servicer                                       Master
                                                                                                       Servicer

1l22(d)(2)(vii)  Reconciliations are prepared on a      Related to                                     Related to    Bank
                 monthly basis for all asset-backed     accounts                                       accounts      reconciliations
                 securities related bank accounts,      maintained                                     maintained    were completed
                 including custodial accounts and       by the                                         by the        within in 45
                 related bank clearing accounts. These  Servicer                                       Master        days of the
                 reconciliations are (A) mathematically                                                Servicer      bank statement
                 accurate; (B) prepared within 30                                                                    cutoff date,
                 calendar days after the bank statement                                                              the Freddie
                 cutoff date, or such other number of                                                                Mac standard.
                 days specified in the transaction                                                                   See Appendix
                 agreements; (C) reviewed and approved                                                               C.
                 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.

Reg AB             Investor Remittances and Reporting
Reference

1122(d)(3)(i)    Reports to investors, including those  Related to                                     Related to        None
                 to be filed with the Commission, are   reports                                        reports
                 maintained in accordance with the      prepared                                       prepared
                 transaction agreements and applicable  by the                                         by the
                 Commission requirements. Specifically, Servicer                                       Master
                 such reports (A) are prepared in                                                      Servicer
                 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; (D) agree with
                 investors' or the indenture trustee's
                 records as to the total unpaid
                 principle balance and number of Pool
                 Assets serviced by the related
                 Servicer.



1122(d)(3)(ii)   Amounts due to investors are allocated Related to                                     Related to        None
                 and remitted in accordance with        remittance                                     remittance to
                 timeframes, distribution priority and  to the                                         investors
                 other terms set forth in the           Master
                 transaction agreements.                Servicer


1122(d)(3)(iii)  Disbursements made to an investor are  Related to                                     Related to        None
                 posted within two business days to     remittance                                     remittance to
                 the related Servicer's investor        to the                                         investors
                 records, or such other number of days  Master
                 specified in the transaction           Servicer
                 agreements.
</TABLE>


(page)


<TABLE>
<CAPTION>
Appendix A - 1122 Servicing Criteria Table

<S>                              <C>                      <C>             <C>             <C>              <C>             <C>
Reg AB                     Servicing Criteria           Performed      Performed      Performed        Inapplicable  Material Non-
Reference                                               Directly by    by Vendors     by Other         Servicing     Compliance
                                                        HomeBanc                      Vendors          Criteria

1122(d)(3)(iv)   Amounts remitted to investors per      Related to                                     Related to        None
                 the investor reports agree with        remittance                                     remittance
                 cancelled checks, or other form of     to the Master                                  to investors
                 payment, or custodial bank statements. Servicer


                        Pool Asset Administration

1122(d)(4)(i)    Collateral or security on pool assets  Related to                                     Related to        None
                 is maintained as required by the       collateral                                     collateral
                 transaction agreements or related      held by the                                    not held by
                 pool asset documents.                  Servicer                                       the Servicer

1122(d)(4)(ii)   Pool assets and related documents      Related to                                     Related to        None
                 are safeguarded as required by the     documents                                      documents
                 transaction agreements                 held by the                                    held by the
                                                        Servicer                                       Custodian

1122(d)(4)(iii)  Any additions, removals or             Related                                        Related           None
                 substitutions to the asset pool are    to the                                         to the
                 made, reviewed and approved in         activities                                     activities
                 accordance with any conditions or      of the                                         of the Master
                 requirements in the transaction        Servicer                                       Servicer
                 agreements.                                                                           and/or
                                                                                                       Custodian

1122(d)(4)(iv)   Payments on pool assets, including         X                                                            None
                 any payoffs, made in accordance with
                 the related pool asset documents are
                 posted to the related 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 related Servicer's records             X                                                            None
                 regarding the pool assets agree with
                 the related Servicer's records with
                 respect to an obligor's unpaid
                 principal balance.

1122(d)(4)(vi)   Changes with respect to the terms or   Related                                        Related           None
                 status of an obligor's pool assets     to the                                         to the
                 (e.g., loan modifications or           activities                                     activities
                 re-agings) are made, reviewed and      of the                                         of the Master
                 approved by authorized personnel in    Servicer                                       Servicer
                 accordance with the transaction
                 agreements and related pool asset
                 documents.





1122(d)(4)(vii)  Loss mitigation or recovery actions    Related                                        Related           None
                 (e.g., forbearance plans,              to the                                         to the
                 modifications and deeds in lieu of     activities                                     activities
                 foreclosure, foreclosures and          of the                                         of the Master
                 repossessions, as applicable) are      Servicer                                       Servicer
                 initiated, conducted and concluded in
                 accordance with the timeframes or
                 other requirements established by the
                 transaction agreements.
</TABLE>


(page)


<TABLE>
<CAPTION>
Appendix A - 1122 Servicing Criteria Table

<S>                              <C>                      <C>             <C>             <C>              <C>             <C>
Reg AB                     Servicing Criteria           Performed      Performed      Performed        Inapplicable  Material Non-
Reference                                               Directly by    by Vendors     by Other         Servicing     Compliance
                                                        HomeBanc                      Vendors          Criteria

1122(d)(4)(viii) Records documenting collection             X                                                        Collection
                 efforts are maintained during the                                                                   activities
                 period a pool asset is delinquent in                                                                related to
                 accordance with the transaction                                                                     delinquent
                 agreements. Such records are maintained                                                             mortgage loans
                 on at least a monthly basis, or such                                                                were not fully
                 other period specified in the                                                                       documented
                 transaction agreements, and describe                                                                in the
                 the entity's activities in monitoring                                                               servicing
                 delinquent pool assets including, for                                                               system of
                 example, phone calls, letters and                                                                   record. See
                 payment rescheduling plans in cases                                                                 Appendix C.
                 where delinquency is deemed temporary
                 (e.g., illness or unemployment).

1122(d)(4)(ix)   Adjustments to interest rates or rates     X                                                            None
                 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      X                                                            None
                 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                                    X                              None
                 (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                                            X                              None
                 connection with any payment to 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.

1122(d)(4)(xiii) Disbursements made on behalf of an                                       X                              None
                 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             X                                                            None
                 uncollectible accounts are recognized
                 and recorded in accordance with the
                 transaction agreements.

1122(d)(4)(xv)   Any external enhancement or other                                                           X           None
                 support, identified in Item 1114(a)(1)
                 through (3) or Item 1115 of
                 Regulation AB, is maintained as set
                 forth in the transaction agreements.
</TABLE>


(page)


Appendix B



Mortgage loans that are the subject of the following asset-backed securities
transactions that occurred on or after January 1, 2006 to and including December
31, 2006:


HomeBanc Mortgage Trust 2006-1
HomeBanc Mortgage Trust 2006-2
Bear Stearns ALT-A Trust 2006-1
Bear Stearns ALT-A Trust 2006-2
Bear Stearns ALT-A Trust 2006-3
Bear Stearns ALT-A Trust 2006-5
Bear Stearns ALT-A Trust 2006-7
Bear Stearns ARM Trust 2006-4
Bear Stearns Asset Backed Securities Trust 2006-SD4
Citigroup Mortgage Loan Trust 2006-AR6
Citigroup Mortgage Loan Trust 2006-AR7
SACO I Trust 2006-9


(page)


Appendix C


Bank Reconciliations:

Bank reconciliations were completed within 45 days of bank statement cutoff
date, consistent with Freddie Mac servicing standards. Bank reconciliation
procedures have been modified; and reconciliations related to the Platform are
now completed within 30 days of the bank statement cutoff date.

Collection Activities:

Collection activities related to delinquent mortgage loan were consistent with
industry standards; however, such activities were not fully documented in the
servicing system of record. These issues are primarily related to lack of
notations to the servicing system of record for certain collection activities
such as late payment notices and collection calls. Technology and process
enhancements are expected to be implemented in the second quarter of 2007 that
will correct these documentation deficiencies.





EX-33 (b)
(logo) JPMorganChase

Management's Report on Assessment of Compliance with Applicable Servicing
Criteria

JPMorgan Chase Bank, National Association (the "Asserting Party") is responsible
for assessing compliance as of September 30, 2006 and for the period from
January 1, 2006 through September 30, 2006 (the "Reporting Period"), with the
servicing criteria set forth in Title 17, Section 229.1122 (d) of the Code of
Federal Regulations (the "CFR"), to the extent required by the related
transaction agreements excluding the criteria set forth in 17 CFR 229.1122(d)
(1)(i)-(iv), (2)(i)-(vii), (3)(i)-(iv), and (4)(iii)-(xv), which the Asserting
Party has concluded are not applicable to the activities it performs with
respect to the asset-backed securitization transactions covered by this report
(such criteria, after giving effect to the exclusions identified above, the
"Applicable Servicing Criteria"). This report covers the asset-backed securities
transactions backed by residential mortgages and home equity loans, for which
transactions the Asserting Party acts as Custodian, that were registered with
the Securities and Exchange Commission pursuant to the Securities Act of 1933,
as amended, where the related asset-backed securities were issued during the
Reporting Period (the "Platform"), as listed in Appendix A.

The Asserting Party has (i) used the criteria set forth in 17 CFR 229.1122(d) to
assess the compliance by the Asserting Party with the Applicable Servicing
Criteria for the Reporting Period and (ii) concluded that the Asserting Party
has complied, in all material respects, with the Applicable Servicing Criteria
as of September 30, 2006 and 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 for the Platform, on our assessment of
compliance with the Applicable Servicing Criteria as of September 30, 2006 and
for the Reporting Period as set forth in this report.


JPMorgan Chase Bank, National Association, as Custodian



/s/ Kelly A. Mathieson
Kelly A. Mathieson, Managing Director
Date: March 1, 2007


(page)


Appendix A

GSAA Home Equity Trust 2006-1
GSAA Home Equity Trust 2006-10
GSAA Home Equity Trust 2006-11
GSAA Home Equity Trust 2006-13
GSAA Home Equity Trust 2006-14
GSAA Home Equity Trust 2006-15
GSAA Home Equity Trust 2006-16
GSAA Home Equity Trust 2006-3
GSAA Home Equity Trust 2006-4
GSAA Home Equity Trust 2006-5
GSAA Home Equity Trust 2006-6
GSAA Home Equity Trust 2006-7
GSAA Home Equity Trust 2006-8
GSAA Home Equity Trust 2006-9
GSR Mortgage Loan Trust 2006-1F
GSR Mortgage Loan Trust 2006-2F
GSR Mortgage Loan Trust 2006-3F
GSR Mortgage Loan Trust 2006-4F
GSR Mortgage Loan Trust 2006-5F
GSR Mortgage Loan Trust 2006-8F
GSR Mortgage Loan Trust 2006-AR1
GSR Mortgage Loan Trust 2006-AR2
HomeBanc Mortgage Trust 2006-1
J.P. Morgan Mortgage Trust 2006-A1
J.P. Morgan Mortgage Trust 2006-A2
J.P. Morgan Mortgage Trust 2006-A3
J.P. Morgan Mortgage Trust 2006-A4
J.P. Morgan Mortgage Trust 2006-A5
J.P. Morgan Mortgage Trust 2006-A6
J.P. Morgan Mortgage Trust 2006-S1
J.P. Morgan Mortgage Trust 2006-S2
J.P. Morgan Mortgage Trust 2006-S3
J.P. Morgan Alternative Loan Trust 2006-A1
J.P. Morgan Alternative Loan Trust 2006-A2
J.P. Morgan Alternative Loan Trust 2006-A3
J.P. Morgan Alternative Loan Trust 2006-A4
J.P. Morgan Alternative Loan Trust 2006-A5
J.P. Morgan Alternative Loan Trust 2006-S1
J.P. Morgan Alternative Loan Trust 2006-S2
Newcastle Mortgage Securities Trust 2006-1
Popular ABS Mortgage Pass-Through Trust 2006-A
Popular ABS Mortgage Pass-Through Trust 2006-B
Popular ABS Mortgage Pass-Through Trust 2006-C
Popular ABS Mortgage Pass-Through Trust 2006-D
Soundview Home Loan Trust 2006-2
Soundview Home Loan Trust 2006-3





EX-33 (c)
Securities Servicing
The Bank of New York
101 Barclay Street
New York, NY 10286


(logo) The BANK
of NEW YORK

ASSERTION OF COMPLIANCE WITH APPLICABLE SERVICING
CRITERIA


The Bank of New York and The Bank of New York Trust Company, N.A.(collectively,
the "Company") provides this platform-level assessment of compliance with the
servicing criteria specified in Item 1122(d) of Regulation AB promulgated by the
Securities and Exchange Commission.

Management has determined that the following servicing criteria are applicable
in regards to the following servicing platform for the following period:

Platform: Publicly-issued (i.e., transaction-level reporting initially required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities and other mortgage-related asset-backed securities
issued on or after January 1, 2006 (and like-kind transactions issued prior to
January 1, 2006) for which the Company provides trustee, securities
administration, paying agent or custodial services. The platform includes like
kind transactions for which the Company provided trustee, securities
administrator, paying agent or custodial services as a result of the Company's
acquisition as of October 1, 2006 of portions of JPMorgan Chase Bank, N.A.'s
corporate trust business, including structured finance agency and trust
transactions.

Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d),
to the extent required by the related transaction agreements as to any
transaction, except for the following criteria: 1122 (d) (1) (ii), (iii), (iv),
(4) (iv), (v), (vi), (vii), (viii), (ix), (x), (xi), (xii) and (xiii).

Period: Twelve months ended December 31, 2006.

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

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


1


(page)


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

* As of December 31, 2006 and for the Period, the Company was in material
compliance with the Applicable Servicing Criteria.


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


The Bank of New York
The Bank of New York Trust
Company, N.A.

/s/ Robert L. Griffin
Robert L. Griffin
Authorized Signer


The Bank of New York
The Bank of New York Trust
Company, N.A.

/s/ Patrick J. Tadie
Patrick J. Tadie
Authorized Signer

March 1, 2007


2





EX-33 (d)
(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 (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-33 (f)
(logo) ZC STERLING

KEEPING YOU FIRST

ZC Sterling Corporation
210 Interstate North Parkway
Suite 400
Atlanta, GA 30339

Tel 770.690.8400
Fax 770.690.8240
http://www.zcsterling.com


Report on Assessment of Compliance with Securities and Exchange
Commission's Regulation AB Servicing Criteria

For the calendar year ending December 31 2006, or portion thereof (the
"Period"), ZC Sterling Insurance Agency, Inc. ("ZCSIA") has been a subcontractor
for Servicers identified in Appendix A.

The undersigned are Senior Vice President of ZCSIA, have sufficient authority to
make the statements contained in this Assertion and are responsible for
assessing compliance with the servicing criteria applicable to ZCSIA. ZCSIA has
used the servicing criteria communicated to ZCSIA by the Servicer to assess
compliance with the applicable servicing criteria. Accordingly, servicing
criteria 1122 (d) 1(iv), 1122 (d) 4(xi), 1122 (d) 4(xii), and 1122 (d) 4(xiii)
are applicable to the activities performed by ZCSIA with respect to the
Platforms covered by this report. The remaining servicing criteria set forth in
Item 1122 (d) of the Securities and Exchange Commission's Regulation AB are not
applicable to the activities performed by ZCSIA with respect to the Platform
covered by this report. As a subcontractor for Servicer, ZCSIA has determined
that it complied in all material respects with the servicing criteria listed
below. ZCSIA engaged Ernst & Young, LLP ("E&Y"), a registered public accounting
firm, to review ZCSIA's assessment, and E&Y has issued an attestation report on
ZCSIA's assessment of compliance with the applicable servicing criteria for the
Period.

1. ZCSIA maintained a fidelity bond and errors & omissions policy in effect on
ZCSIA throughout the reporting period in the amount of coverage required by the
transaction agreements between the Servicer and ZCSIA (1122(d)((1)(iv)).

2. Payments made on behalf of Servicer's obligor for insurance premiums 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 thirty (30) calendar days prior to these
dates, or such other number of days specified in the transaction agreements
between Servicer and ZCSIA (1122(d)(4)(xi).


(page)


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

4. File(s) provided to Servicer from which Servicer may make disbursements made
on behalf of Servicer's obligor are provided to Servicer on an accurate and
timely basis and the information thereon is subject to such controls as are
specified in the transaction agreements between Servicer and ZCSIA
(1122(d)(4)(xiii)).


Sincerely,
ZC STERLING INSURANCE AGENCY, INC.

By: /s/ Arthur J. Castner
       Arthur J. Castner

Title: Senior Vice President - Hazard Operations

Date: February 20, 2007

By: /s/ James P. Novak
       James P. Novak

Title: Senior Vice President & General Counsel

Date: February 20, 2007


2


(page)


Appendix A

The following is a list of Clients serviced on the ZC Sterling Automated
Tracking Solution (Tracking System) Platform:

1. Eastern Savings Bank, fsb
2. Homebanc Mortgage Corporation
3. Irwin Mortgage Corporation
4. Champion Mortgage and Key Bank USA National Association
5. Midland Mortgage Co.
6. Popular Mortgage Servicing, Inc. (f/k/a Equity One, Inc.)
7. ResMAE Mortgage Corporation and Residential Mortgage Assistance Enterprise,
LLC



3





EX-33 (g)
(logo) ZC STERLING
KEEPING YOU FIRST

ZC Real Estate
Tax Solutions Limited
210 Interstate North Parkway
Suite 400
Atlanta, GA 30339

Tel 770.690.8400
Fax 800.962.9689
http://www.zcsterling.com


Report on Assessment of Compliance with Securities and Exchange Commission's
Regulation
AB Servicing Criteria

For the calendar year ending December 31 2006, or portion thereof (the
"Period"), ZC Real Estate Tax Solutions Limited ("ZCRETS") has been a
subcontractor for Servicers identified in Appendix A.

The undersigned are Senior Vice Presidents of ZCRETS, have sufficient authority
to make the statements contained in this Assertion and are responsible for
assessing compliance with the servicing criteria applicable to ZCRETS. ZCRETS
has used the servicing criteria communicated to ZCRETS by the Servicer to assess
compliance with the applicable servicing criteria. Accordingly, servicing
criteria 1122 (d) 1(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii) and
1122 (d) 4(xiii) are applicable to the activities performed by ZCRETS with
respect to the Platform covered by this report. The remaining servicing criteria
set forth in Item 1122 (d) of the Securities and Exchange Commission's
Regulation AB are not applicable to the activities performed by ZCRETS with
respect to the Platform covered by this report. As a subcontractor for
Servicers, ZCRETS has determined that it complied in all material respects with
the servicing criteria listed below. ZCRETS engaged Ernst & Young, LLP ("E&Y"),
a registered public accounting firm, to review ZCRETS' assessment, and E&Y has
issued an attestation report on ZCRETS' assessment of compliance with the
applicable servicing criteria for the Period.

1. ZCRETS maintained a fidelity bond and errors & omissions policy in effect on
ZCRETS throughout the reporting period in the amount of coverage required by the
transaction agreements between the Servicer and ZCRETS (1122(d)(1)(iv)).

2. To the extent that ZCRETS prints checks for Servicer or otherwise has
Servicer's checks or check stock, unissued checks are safeguarded so as to
prevent unauthorized access (1122(d)(2)(vi)).

3. Payments made on behalf of Servicer's obligor for real estate taxes 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 thirty (30) calendar days prior to these
dates, or such other number of days specified in the transaction agreements
between Servicer and ZCRETS (1122(d)(4)(xi).

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

5. File(s) provided to Servicer from which Servicer may make disbursements made
on behalf of Servicer's obligor are provided to Servicer on an accurate and
timely basis and the information thereon is subject to such controls as are
specified in the transaction agreements between Servicer and ZCRETS
(1122(d)(4)(xiii)).


(page)


Sincerely,
ZC Real Estate Tax Solutions Limited

By: /s/ Mike Koepke
Mike Koepke

Title: Senior Vice President and Tax Product Line Executive

Date: March 1, 2007

By: /s/ James P. Novak
James P. Novak

Title: Senior Vice President & General Counsel

Date: March 1, 2007


2


(page)


Appendix A
The following is a list of Clients serviced on the ZC Tax Source (ZCTS) Real
Estate Tax Outsourcing Platform (Platform) to which the criteria mentioned
within the Assertion applies:

1. HomeEq Servicing Corporation
2. HomeBanc Mortgage Corporation
3. Wendover Financial Services Corporation a subsidiary of Electronic Data
   Services Corporation



3





EX-34 (a)
(logo) ERNST & YOUNG
Ernst & Young LLP
Suite 2800
600 Peachtree Street
Atlanta, Georgia 30308-2215
Phone: (404) 874-8300
www.ey.com


Report of Independent Registered Public Accounting Firm

Board of Directors and Shareholders
HomeBanc Corp.

We have examined management's assertion (except for Appendix C), included
in the accompanying Report on Assessment of Compliance with SEC Regulation
AB Servicing Criteria, that HomeBanc Mortgage Corporation (the Company), a
wholly owned subsidiary of HomeBanc Corp., complied with the servicing
criteria set forth in Item 1122 (d) of the Securities and Exchange
Commission's Regulation AB for the residential mortgage loans servicing
platform as of and for the year ended December 31, 2006, except for 1122
(d)(1)(iii), 1122 (d)(3)(i), 1122 (d)(3)(ii), 1122 (d)(3)(iii), 1122
(d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii) and 1122 (d)(4)(xv), which
the Company has determined are not applicable to the activities performed
by them with respect to the servicing platform covered by this report (See
Appendix A). See Appendix B of management's assertion for the asset backed
transactions covered by this 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 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 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 and as permitted by the Interpretation 17.06 of the SEC Division
of Corporation Finance Manual of Publicly Available Telephone
Interpretations ("Interpretation 17.06"). 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, for servicing criteria 1122 (d)(2)(i),
the Company has engaged various vendors to perform the activities required by
this 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
applicable servicing criteria applicable to each vendor as permitted by
Interpretation 17.06. As permitted by Interpretation 17.06, the Company has
asserted that it has policies and procedures in place designed to


(page)


(logo) ERNST & YOUNG
Ernst & Young LLP

provide reasonable assurance that the vendors' activities comply in all material
respects with 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 the following material noncompliance with the
servicing criteria 1122 (d)(2)(vii) and 1122 (d)(4)(viii), applicable to the
Company during the year ended December 31, 2006. Certain reconciliations for
asset-backed securities related bank accounts, including custodial accounts were
not prepared in a timely manner (i.e., within 30 calendar days after the bank
statement cutoff date), and certain delinquent loan follow up activities were
not documented.

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


/s/ Ernst & Young LLP

February 28, 2007


Ernst & Young LLP is a member of Ernst & Young International, Ltd.





EX-34 (b)
(logo) PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers LLP
PricewaterhouseCoopers Center
300 Madison Avenue
New York NY 10017
Telephone (646) 471-3000
Facsimile (813) 286-6000


Report of Independent Registered Public Accounting Firm

To the Board of Directors of JPMorgan Chase Bank, National Association


We have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with Applicable Servicing
Criteria, that JPMorgan Chase Bank, National Association (the "Company")
complied with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission's Regulation AB for the asset-backed securities
transactions backed by residential mortgages and home equity loans, for which
the Company acts as Custodian (the "Platform"), as of September 30, 2006 and for
the period from January 1, 2006 to September 30, 2006 excluding the criteria
1122(d) (1)(i)-(iv), (2)(i)-(vii), (3)(i)-(iv), and (4)(iii)-(xv), which the
Company has determined are not applicable to the activities performed by it with
respect to the Platform. Appendix A to management's assertion identifies the
individual asset-backed transactions and securities 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 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 period ended
September 30, 2006 for the Platform is fairly stated, in all material respects.


/s/ PricewaterhouseCoopers LLP

March 1, 2007





EX-34 (c)
(logo) Ernst & Young

* Ernst & Young LLP
  5 Times Square
  New York, New York 10036-6530

* Phone (212) 773-3000
  www.ey.com


Report of Independent Registered Public Accounting Firm


Board of Directors
The Bank of New York

We have examined management's assertion, included in the accompanying
Management's Report on Assertion of Compliance with Applicable Servicing
Criteria that The Bank of New York and The Bank of New York Trust Company, N.A.,
(collectively, the "Company"), complied with the servicing criteria set forth in
Item 1122 (d) of the Securities and Exchange Commission's Regulation AB for the
publicly issued (i.e. transaction-level reporting initially required under the
Securities and Exchange Act of 1934, as amended) residential mortgage-backed
securities and other mortgage-related asset-backed securities issued on or after
January 1, 2006 (and like-kind transactions issued prior to January 1, 2006) for
which the Company provides trustee, securities administration, paying agent, or
custodial services (the "Platform") as of and for the year ended December 31,
2006 except for criteria 1122 (d)(1)(ii)-(iv), and 1122 (d)(4)(iv)-(xiii),
which the Company has determined are not applicable to the activities performed
by them with respect to the servicing Platform covered by this report. The
Platform includes like-kind transactions for which the Company provided trustee,
securities administration, paying agent or custodial services as a result of the
Company's acquisition as of October 1, 2006 of portions of JPMorgan Chase Bank,
N.A.'s corporate trust business, including structured finance agency and trust
transactions. 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 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 and performing such other
procedures as we considered necessary in the circumstances. Our examination
included testing of less than all of the individual 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 and as permitted by the Interpretation 17.06 of the SEC
Division of Corporation Finance Manual of Publicly Available Telephone
Interpretations ("Interpretation 17.06"). 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 assertion that the Company complied with the
aforementioned servicing criteria, including servicing criteria for which
compliance is determined based on Interpretation 17.06 as described above, as
applicable, as of and for the year ended December 31, 2006 for the Platform, is
fairly stated, in all material respects.


/s/ Ernst & Young LLP


March 1, 2007


A Member Practice of Ernst & Young Global





EX-34 (d)
(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 (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-34 (f)
(logo) ERNST & YOUNG

Ernst & Young LLP
Suite 2800
600 Peachtree Street
Atlanta, Georgia 30308-2215

Phone: (404) 874-8300
www.ey.com

Report of Independent Registered Public Accounting Firm

We have examined management's assertion, included in the accompanying Report on
Assessment of Compliance with Securities and Exchange Commission's Regulation AB
Servicing Criteria, that ZC Sterling Insurance Agency, Inc. (the Company)
complied with certain servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commission's Regulation AB for the ZC Sterling Automated
Tracking Solution (Tracking System) hazard insurance outsourcing Platform
(Platform) as of and for the year ended December 31, 2006. The Company has
determined that only certain servicing criteria 1122 (d) 1(iv), 1122 (d) 4(xi),
1122 (d) 4(xii), and 1122 (d) 4(xiii) are applicable to the activities performed
by them with respect to the Platform covered by this report. The Company has
determined that the remaining servicing criteria set forth in Item 1122 (d) of
the Securities and Exchange Commission's Regulation AB are not applicable to
the activities performed by them with respect to the Platform covered by this
report. See Appendix A of management's assertion for the Platform covered by
this report. 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 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 servicing activities related to the Platform, and determining whether
the Company performed those selected activities in compliance with the servicing
criteria. Furthermore, our procedures were limited to the 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 Platform. 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 Tracking System Platform is fairly stated, in all material respects.

/s/ Ernst & Young LLP


February 20, 2007



A Member Practice of Ernst & Young Global





EX-34 (g)
(logo) ERNST & YOUNG

Ernst & Young LLP
Suite 2800
600 Peachtree Street
Atlanta, Georgia 30308-2215

Phone: (404) 874-8300
www.ey.com

Report of Independent Registered Public Accounting Firm

We have examined management's assertion, included in the accompanying Report on
Assessment of Compliance with Securities and Exchange Commission's Regulation AB
Servicing Criteria, that ZC Real Estate Tax Solutions Limited (the Company)
complied with certain servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commission's Regulation AB for the ZC Tax Source (ZCTS)
Real Estate Tax Outsourcing Platform (Platform) as of and for the year ended
December 31, 2006. The Company has determined that only certain servicing
criteria 1122 (d) 1(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii) and
1122 (d) 4(xiii) are applicable to the activities performed by them with respect
to the Platform covered by this report. The Company has determined that the
remaining servicing criteria set forth in Item 1122 (d) of the Securities and
Exchange Commission's Regulation AB are not applicable to the activities
performed by them with respect to the Platform covered by this report. See
Appendix A of management's assertion for the Platform covered by this report.
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 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 servicing activities related to the Platform, and determining whether
the Company performed those selected activities in compliance with the servicing
criteria. Furthermore, our procedures were limited to the 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 Platform. 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 ZCTS Platform is fairly stated, in all material respects.

/s/ Ernst & Young LLP

March 1, 2007


Ernst & Young LLP is a member of Ernst & Young International, Ltd.





EX-35 (a)
(logo) HOMEBANC
       MORTGAGE CORPORATION

HMB Acceptance Corp. (Depositor)
2002 Summit Boulevard, Suite 100
Atlanta, GA 30319

and

Well Fargo Bank, N.A. (Master Servicer and Securities Administrator)
P.O. Box 98
Columbia, MD 21046

Re: Statement of Compliance with the Pooling and Servicing Agreement dated as of
    March 1, 2006 (the "Agreement").

We have conducted a review relating to the performance of HomeBanc Mortgage
Corporation (the "Company") under the terms of the Agreement related to the
servicing of the Mortgage Loans by the Company during 2006. To the best of my
knowledge, based on such review, which was conducted under my supervision, the
Company has fulfilled its obligations under the Agreement in all material
respects throughout 2006 except as noted below:

A. Bank reconciliations were completed within 45 days of the bank statement
   cutoff date, the Freddie Mac standard, and not within 30 days as required by
   Item 1122(d)(2)(vii) (see Appendix A).

B. Collection activities related to delinquent mortgage loans were not fully
   documented in the servicing system of record (see Appendix A).

Date: 1 March 2007

By: /s/ Debra F. Watkins
Name: Debra F. Watkins
Title: Executive Vice President and Chief
       Capital Markets Officer


(page)


Appendix A


Bank Reconciliations:

Bank reconciliations were completed within 45 days of bank statement cutoff
date, consistent with Freddie Mac servicing standards. Bank reconciliation
procedures have been modified; and reconciliations related to the Platform are
now completed within 30 days of the bank statement cutoff date.

Collection Activities:

Collection activities related to delinquent mortgage loan were consistent with
industry standards; however, such activities were not fully documented in the
servicing system of record. These issues are primarily related to lack of
notations to the servicing system of record for certain collection activities
such as late payment notices and collection calls. Technology and process
enhancements are expected to be implemented in the second quarter of 2007 that
will correct these documentation deficiencies.





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 23, 2007

HMB Acceptance Corp.


RE: Annual Statement As To Compliance for HomeBanc Mortgage Trust 2006-1

Per Section 8.02 of the Pooling and Servicing Agreement, dated as of 3/1/2006,
the undersigned Officer of Wells Fargo Bank, N.A., (Master Servicer), hereby
certifies the following for the 2006 calendar year or portion thereof:


(A)     a review of such party's activities during the preceding calendar year
        or portion thereof and of such party's performance under this Agreement
        has been made under such officer's supervision and

(B)     to the best of such officer's knowledge, based on such review, such
        party has fulfilled all its obligations under this Agreement 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/ Scott Strack
Scott Strack, Vice President

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





EX-35 (e)
(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 23, 2007

HMB Acceptance Corp.


RE: Annual Statement As To Compliance for HomeBanc Mortgage Trust 2006-1

Per Section 8.02 of the Pooling and Servicing Agreement, dated as of 3/1/2006,
the undersigned Officer of Wells Fargo Bank, N.A., (Securities Administrator),
hereby certifies the following for the 2006 calendar year or portion thereof:


(A)     a review of such party's activities during the preceding calendar year
        or portion thereof and of such party's performance under this Agreement
        has been made under such officer's supervision and

(B)     to the best of such officer's knowledge, based on such review, such
        party has fulfilled all its obligations under this Agreement 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/ Scott Strack
Scott Strack, Vice President

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