Exhibit 35 a) [OCWEN logo} ANNUAL SERVICER COMPLIANCE STATEMENT PURSUANT TO ITEM 1123 OF REGULATION AB  March 8, 2007  RE: CSFB HEMT 2006-2  For the fiscal year ended December 31, 2006 (the "Reporting Period"), Ocwen Loan Servicing, LLC ("OLS") furnishes this annual servicer compliance statement pursuant to Item 1123 of Regulation AB, indicating its compliance with the servicing standards of the Securities & Exchange Commission as set forth in Regulation AB, 17 CFR 229.1100, et seq., ("Regulation  AB"). In this regard, make the following representations, which are true to the best of my knowledge and belief in all material respects.  1. A review of the servicing activities of OLS during the Reporting Period, and of its performance under the Servicing Agreement dated as of April 28, 2006 (the "Agreement"), has been performed under my supervision.  2. To the best of my knowledge, based on this review, OLS has fulfilled all of its obligations under the Agreement in all material respects throughout the Reporting Period.  By: /s/ Ronald M. Faris Name: Ronald M. Faris Title: President  Ocwen Loan Servicing LLC  1661 Worthington Road Suite 100  Centrepark West  West Palm Beach, FL 33409 b) [PNCBANK logo] Annual Statement of Compliance Re: Assessment of compliance for services provided pursuant to the Servicing Agreement dated as of April 28, 2006 (the "Agreement"), among PNC Bank, NA as servicer (the "Servicer"), Home Equity Mortgage Trust 2006-2 (the "Issuer"), and U.S. Bank National Association as indenture trustee (the "Indenture Trustee"). The undersigned hereby certifies that: 1. I, Neal J. Heiss, am an authorized officer of the Servicer 2. A review of Servicer's activities, during the period from April 28, 2006, the date of the agreement, to December 31, 2006 (the "Reporting Period"), has been made under my supervision.  3. To the best of my knowledge, based on such review, the Servicer has fulfilled all of its obligations under the Agreement in all material respects throughout the Reporting Period, except for the material noncompliance as noted in the Report on Assessment of Compliance with Regulation AB Servicing Criteria, where instances of noncompliance were identified and disclosed with respect to criteria set forth in Section 229.1122(d)(4)(iv) and 229.1122(d)(4)(ix), respectively, of the Code of Federal Regulations.  These instances of material noncompliance were a result of a loan boarding process which relied on information provided electronically to the Servicer from DLJ Mortgage Capital, Inc. (the "Seller"), in information provided electronically to the Servicer from DLJ Mortgage Capital, Inc. (the "Seller"), in accordance with the Servicer's agreement with the Seller.  As a result, payments on pool assets were not being applied in accordance with the related pool asset documents as well as adjustments to interest rates with variable rates not being computed or applied based on the related pool asset documents.  Specifically, numerous instances were identified where late charges, various fees (return item fees, stop payment fees, pre-payment penalty fees, over-limit fees, wire transfer fees, annual fee), and payment posting priority may not have been applied in accordance with the related pool asset documents.  In addition, numerous instances were identified where interest rate indices, interest rate margins, and the timing of interest rate index changes were not being computed or applied in accordance with the related pool asset documents.  The Servicer has worked with the Seller and has modified the loan boarding process to prevent continued noncompliance with the specified servicing criteria, and all identified instances of noncompliance have been corrected by the Servicer.  Date: March 21, 2007  By: /s/ Neal J. Heiss Neal J Heiss Senior Vice President General Manager Consumer Loan Operations  A member of The PNC Financial Services Group Consumer Loan Center 2730 Liberty Avenue Pittsburgh Pennsylvania 15222 c) (SPS LOGO) Agreement:  Wilshire Credit Corporation, as Servicer, Ocwen Loan Servicing, LLC, as Servicer, PNC Bank, N.A., as Servicer, Select Portfolio Servicing, Inc., as Special Servicer - Home Equity Mortgage Trust 2006-2, as Issuer and U.S. Bank National Association, as Indenture Trustee - Servicing Agreement - Home Equity Mortgage Trust 2006-2 Dated:   April 28, 2006 **ANNUAL STATEMENT AS TO COMPLIANCE**In accordance with the applicable section in each of the Pooling and Servicing Agreements specified: i.a review of the activities of the Special Servicer during the  **year ended December 31, 2006** and of performance under this Agreement has been made under such officers' supervision; and ii.to the best of such officers' knowledge, based on such review, the Special Servicer has fulfilled all of its obligations and no default has occurred under this Agreement throughout such year. By: Select Portfolio Servicing, Inc. As Special Servicer   /s/ Matthew L. Hollingsworth                                   Matthew L. Hollingsworth Chief Executive Officer March 16, 2007 d) (Wilshire logo) P.O. Box 30040; Los Angeles, CA  90030-0040 or   P.O. Box 650314; Dallas, TX  75265-0314 Correspondence P.O. Box 8517; Portland, OR  97207-8517 Phone (503) 952-7947 (888) 502-0100 Fax (503) 952-7476 Web Site www.wfsg.com March 29, 2007 Credit Suisse 11 Madison Avenue, 4th Floor New York, NY 10010 Attn: Adam Loskove  U.S. Bank National Association  (By Overnight Mail) 60 Livingston Avenue Mail Code EP-MN-WS3D St. Paul, Minnesota 55107-2292 Attn: Structured Finance, K. Frideres Re: Servicing Agreement (the "Agreement") dated as April 28, 2006 among Wilshire Credit Corporation, as Servicer, Ocwen Loan Servicing, LLC, as Servicer, PNC Bank,  N.A., as Servicer, Select Portfolio Servicing, Inc., as Special Servicer, Home Equity Mortgage Trust 2006-2, as Issuer, and U.S. Bank National Association, as Indenture Trustee, Series ABSC HEMT 2006-2, Pool 644 I, Ken Frye, Senior Vice President, Loan Servicing of Wilshire Credit Corporation (the "Servicer"), hereby certify that: i.A review of the activities of the Servicer during the preceding calendar year and of the performance of the Servicer under this Agreement has been made under my supervision, and ii.To the best of my knowledge, based on such review, the Servicer has fulfilled all its obligations under this Agreement in all material respects throughout such year or a portion thereof, or if there has been a failure to fulfill any such obligation in any material respect, I have specified below each such failure known to me and the nature and status thereof. Wilshire Credit Corporation, as Servicer By: /s/ Ken Frye Name: Ken Frye Title: Senior Vice President Loan Servicing