UNITED STATES
SECURITIES STOCKTICKERAND EXCHANGE COMMISSION
SNPLACESTATEWASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report October 30, 2006
(Date of earliest event reported):
Banc of America Alternative Loan Trust 2006-8
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(Exact name of issuing entity as specified in its charter)
Banc of America Mortgage Securities, Inc.
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(Exact name of depositor as specified in its charter)
Bank of placecountry-regionAmerica, National Association
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(Exact name of sponsor as specified in its charter)
New York 333-132249-10 Applied For
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(State or other jurisdiction of (Commission File No. (IRS Employer
incorporation of issuing entity) of issuing entity) Identification No.)
of issuing entity)
214 North Tryon Street, Charlotte, North Carolina 28255
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Address of principal executive offices (Zip Code)
Depositor's telephone number, including area code (704)387-8239
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(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:
|_| Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
ITEM 9.01 Financial Statements and Exhibits
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(c) Exhibits
Item 601(a)
of Regulation S-K
Exhibit No. Description
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(5) Legality Opinion of Cadwalader, Wickersham &
Taft LLP.
(8) Tax Opinion of Cadwalader, Wickersham & Taft
LLP (included as part of Exhibit 5).
(23) Consent of Cadwalader, Wickersham & Taft
LLP (included as part of Exhibit 5).
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
BANC OF AMERICA MORTGAGE SECURITIES,
INC.
October 30, 2006
By:/s/ Judy Lowman
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Name: Judy Lowman
Title: Senior Vice President
INDEX TO EXHIBITS
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Exhibit No. Description
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(5) Legality Opinion of Cadwalader, Wickersham &
Taft LLP.
(8) Tax Opinion of Cadwalader, Wickersham & Taft
LLP (included as part of Exhibit 5).
(23) Consent of Cadwalader, Wickersham & Taft LLP
(included as part of Exhibit 5).