STRATS TRUST FOR ALLSTATE CORPORATION SECURITIES, SERIES 2006-3 10-K



Exhibit
35.1



Statement
of Compliance of The Bank of New York Mellon.



I,
Terrence White, a Vice President of The Bank of New York Mellon (formerly The Bank of New York), a New York corporation (the “Trustee”),
state:



(a)
A review of the Trustee’s activities for the period from January 01, 2023 through December 31, 2023 (the “Reporting
Period”) and of the Trustee’s performance under each Trust Agreement, delivered with respect to the trusts listed
on the attached Schedule A, has been made under my supervision.



(b)
To the best of my knowledge and based on such review, the Trustee has fulfilled all of its obligations under each Trust Agreement
in all material respects throughout the Reporting Period for each of the trusts listed on the attached Schedule A.







|      |                  | The Bank of New York Mellon (formerly The Bank
    of New York), as Trustee
|----- | ---------------- | ---------------------------------------------------------------------------
|      |                  |                                                                            
|Date: | January 29, 2024 | By: /s/
    Terrence White                                                 
|      |                  | Name: Terrence White                                                       
|      |                  | Title: Vice President                                                      

















Schedule
A



|Trust                                                               |  | Trust Agreement                                                                                                                                                                                                                                                                                                                                        
|------------------------------------------------------------------- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                    |  |                                                                                                                                                                                                                                                                                                                                                        
|STRATS
    Trust for Proctor & Gamble Securities, Series 2006-1     |  | STRATS
    Series Supplement 2006-1, dated as of February 28, 2006, between Synthetic Fixed-Income Securities, Inc., as Trustor and Depositor,
    and The Bank of New York Mellon (formerly The Bank of New York), as trustee and Securities Intermediary, supplementing the
    Trust Agreement, dated as of February 28, 2006, between such parties.
|                                                                    |  |                                                                                                                                                                                                                                                                                                                                                        
|STRATS
    Trust for Goldman Sachs Securities, Series 2006-2        |  | STRATS
    Series Supplement 2006-2, dated as of March 31, 2006, between Synthetic Fixed-Income Securities, Inc., as Trustor and Depositor,
    and The Bank of New York Mellon (formerly The Bank of New York), as trustee and Securities Intermediary, supplementing the
    Trust Agreement, dated as of February 28, 2006, between such parties.   
|                                                                    |  |                                                                                                                                                                                                                                                                                                                                                        
|STRATS
    Trust for Allstate Corporation Securities, Series 2006-3 |  | STRATS
    Series Supplement 2006-3, dated as of April 28, 2006, between Synthetic Fixed-Income Securities, Inc., as Trustor and Depositor,
    and The Bank of New York Mellon (formerly The Bank of New York), as trustee and Securities Intermediary, supplementing the
    Trust Agreement, dated as of February 28, 2006, between such parties.   







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