**Wells
                Fargo Home Mortgage**One
                Home CampusDes
                Moines, IA 50328-0001







Wells
      Fargo Bank, N.A.


Servicer
      Compliance Statement




1.  I,
      John
      B. Brown, Senior Vice President of Wells Fargo Bank, N.A. ("Wells Fargo") hereby
      state that a review of the activities of Wells Fargo during the calendar year
      2006


and
      of
      Wells Fargo's performance under the servicing agreement(s) listed on the
      attached Exhibit
      A
      (the "Servicing Agreement(s)") has been made under my supervision.




2.  To
      the
      best of my knowledge, based on such review, Wells Fargo has fulfilled all of its
      obligations under the Servicing Agreement(s) in all material respects throughout
      2006,


with
      the
      exception of the following failure(s) to fulfill any such obligation in any
      material respect:




For
      certain loans sub-serviced by Wells Fargo or for which servicing rights were
      acquired on
      a
      bulk-acquisition basis, Wells Fargo determined that it provided incomplete
      data
      to some third parties who use such data to calculate delinquency ratios and
      the
      status of loans
      with respect to bankruptcy, foreclosure or real estate owned. The incomplete
      reporting only affected securitizations that included delinquent loans. Instead
      of the actual
      due date being provided for use in calculating delinquencies, the date of the
      first payment due to the security was provided. Wells Fargo subsequently
      included additional data in monthly remittance reports, providing the actual
      borrower due date and unpaid principal balance, together with instructions
      to
      use these new fields if such monthly remittance reports are used to calculate
      delinquency ratios.










/s/
      John B Brown


John
      B.
      Brown


Senior
      Vice President


Wells
      Fargo Bank, N.A.





March
      1,
      2007




Wells
                  Fargo Home Mortgageis
                  a division of Wells Fargo Bank,
                  N.A.








IMPORTANT
      NOTICE




Attached
      is a list of deals that Wells Fargo is servicing and reporting payment activity
      to you each month. Included on this list are two identifiers used by Wells
      Fargo
      to identify each deal, the "Client Number" and "Investor Number". If you are
      not
      currently storing these identifiers in your system, it would be very helpful
      if
      you have the ability to add them.




We
      struggled during the 2005 hurricane season and for many months after, trying
      to
      tie Investor's and Master Servicer's lists of deals serviced by Wells to our
      internal list of deals, as there was no common denominator used consistently
      by
      both parties. Therefore, if you have the ability to "attach" the "Client Number" and
      "Investor Number" to these deals on your system, it will assist us in the future
      in reacting quicker and more efficiently to requests you may have.




Finally,
      if you have any updates to the deal names we have listed on the attached,
      please let us know by email to connie.dunn@wellsfarqo.com and we will
      update our records.




Thank
      you.










EXHIBIT
      A




**MASTER
                  SERVICER/****CLIENT**
              **INV#**
              **INV**
              **TRUSTEE**
              **DEAL
                  NAME**106
              Y82
              EMC
                  PMSR BSABS 2006-HE3
              ABNAMRO
              BSABS
                  2006-HE3106
              Z43
              EMC
                  PMSR BSABS 2006-HE4
              ABNAMRO
              BSABS
                  2006-HE4