EX-35 (a)
(logo) OCWEN




ANNUAL SERVICER COMPLIANCE STATEMENT
PURSUANT TO ITEM 1123 OF REGULATION AB

March 8, 2007


RE: ACE 2006 SL2


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 section 229.1100, et seq., ("Regulation AB"). In this
regard, I 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 Pooling and Servicing Agreement dated as
     of March 1, 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