Exhibit 33.1.3

 

[Letterhead of GMAC Mortgage]

 

**Management’s Assertion Concerning Compliance**

**With Regulation AB Item 1122 Servicing Criteria**

 

March 6, 2007

 

GMAC Mortgage, LLC (the “Company”) has responsibility for assessing compliance to Regulation AB Item 1122(d) Servicing Criteria for the GMACM Private Platform (the "Platform").  As of, and for the period ending December 31, 2006, the Company has used the applicable 1122(d) servicing criteria listed below for assessing compliance:

 

| **•** | 1122(d)(1)(i),(ii),(iv); 1122(d)(2)(i),(ii),(iii),(v),(vi),(vii); 1122(d)(3)(iii),(iv);**** |
|------------|---------------------------------------------------------------------------------------------|
|            | 1122(d)(4)(iii),(iv),(v),(vi),(vii),(viii),(ix),(x),(xi),(xii),(xiii),(xiv),(xv)****        |

 

The following servicing criteria are not applicable to the Company:

 

| **•** | 1122(d)(1)(iii); 1122 (d)(2)(iv); 1122 (d)(3)(i),(ii); 1122(d)(4)(i),(ii)**** |
|------------|-------------------------------------------------------------------------------|

 

The Company has engaged certain vendors (the "Vendors") to perform specific and limited, or scripted activities, and the Company elects to take responsibility for assessing compliance with the servicing criteria applicable to the Vendors set forth below:

 

| **•** | 1122(d)(2)(i) 1122(d)(4)(iv)**** |  
**•**

A vendor posts cash receipts received via lockbox submission to the Company’s lockbox clearing account.  ****

 

**•**

1122(d)(4)(xi), (xiii)****

 
**•**

A vendor provides certain information to the Company to assist the Company in making tax and insurance payments on behalf of certain obligors.****

The Company 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.  The Company has not identified any material deficiency in its policies and procedures to monitor the compliance 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.

 

The Company has complied, in all material respects, with the applicable servicing criteria above as of and for the period ending December 31, 2006 for the asset-backed transactions listed in Appendix A taken as a whole (such transactions, collectively, the “GMACM Private Platform”).

 

 

 

An independent registered public accounting firm has issued an attestation report on the Company’s assessment of compliance with the applicable servicing criteria as of, and for the period ending December 31, 2006.

 

 

_/s/ Anthony N. Renzi________________

Anthony N. Renzi

Executive Vice President

GMAC Mortgage, LLC

 

 

 

**Appendix A**

 

**Security**

 

****

SACO 06-1

SACO 06-12

SACO 06-8

2006-5

SACO 06-10

SACO 06-6

SACO 06-7

SACO 06-9

SACO 06-9

GPMF2006AR6

GPMF2006AR7

GPMF2006AR8

2006-ARS1

LMT 2006-7

LXS 06-18N

2006-B

BAFC 06-5

HBVW 06-SB1

GSMPS06RP1

GSR 2006-2F

GSR2006-AR1

GSR 2006-4F

MSM 06-10SL

MSM 06-14SL

GPMF2006AR4

GPMF2006AR5

LXS2006-12N

LXS2006-GP4

2006-3H

2006-GEL3

LMT 2006-2

SAIL2006-2

2006-4N

2006-GP1

2006-GP2

2006-GP3

LXS 06-10N

NAAC2006S1

NAAC2006S2

2006-GEL4

2006-RF2

2006-S1

LXS 06-10N

LXS 06-12N

 

 

 

(3)

 

 

 

 

LXS 2006-7

LXS 2006-8

LXS2006-11

LXS2006-13

2006-1

MALT 2006-1

MALT 2006-3

MASD 2006-1

2006-HE1

CSMC 2006-1

CSMC 2006-8

CSMC 2006-9

LUM 2006-4

LUM 2006-5

MARM 06OA2

MARP 06-2

MIT 2006-1

MSM 06-1AR

MSM 06-9AR

MSM06-13ARX

MSM06-15XS

MSM06-16AX

MSM06-17XS

SASCO 06BC2

BAFC 06-1

BAFC 06-2

BAFC 06-4

GSR 2006-3F

MASTR 06-1

MASTR 06-3

MASD 2006-2

ACE2006-SL1

ACE2006-SL4

MASD 2006-2

MASD 2006-3

BAYVW2006-D

BSABS06SD2

BSALTA 06-1

BSALTA 06-3

BSALTA 06-4

BSALTA 06-5

BSALTA 06-8

BSARM2006-2

DBALT06AB1

DBALT06AB2

DBALT06AB3

DBALT06AB4

DBALT06AF1

 

 

 

(4)

 

 

 

 

DBALT06AR1

DBALT06AR2

DBALT06AR3

DBALT06AR5

DBALT06AR6

DBALT06OA1

HBRVW 06-10

HBRVW 06-8

HBRVW 06-8

PRIME06-CL1

SACO 06-11

SAIL 2006-3

2006-AR3

2006-AR4

2006-S5

ARMT 2006-2

GSR2006-AR2

HBVW2006-13

HBVW2006-14

MARP 06-1

NHELI 06AF1

 

 

 

(5)

 

 

**PricewaterhouseCoopers LLP**

300 Madison Avenue

New York NY 10017

Telephone (646) 471-3000

www.pwc.com

 

 

 

 

**Report of Independent Registered Public Accounting Firm**

 

To****the Board of Directors of Residential Capital, LLC:

 

We have examined management’s assertion, included in the accompanying Management's Assertion Concerning Compliance with Regulation AB Item 1122 Servicing Criteria, that GMAC Mortgage, LLC (the "Company"), a subsidiary of Residential Capital, LLC, complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the GMACM Private Platform (the “Platform”), as of and for the year then ended December 31, 2006, excluding criteria 1122(d)(1)(iii); 1122(d)(2)(iv); 1122(d)(3)(i),(ii); and 1122(d)(4)(i),(ii), which the Company has determined are not applicable to the servicing 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 theCompany'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 detectnoncompliance arising from errors that may have occurred prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report.  We believe that our examination provides a reasonable basis for our opinion.  Our examination does not provide a legal determination on the Company’s compliance with the servicing criteria.

 

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

 

/s/ PricewaterhouseCoopers LLP

 

New York, New York

March 6, 2007

 

 

 

 

 

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