EX-35 (b)
(logo) WELLS FARGO

Corporate Trust Services
9062 Old Annapolis Road
Columbia, MD 21045-1951
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.

March 12, 2007

Ace Securities Corporation
AMACAR GROUP
6525 Morrison Boulevard, Suite 318
Charlotte, NC 28211

RE: Annual Statement As To Compliance for ACE Securities Corp. Home Equity Loan
    Trust, Series  2006-SL2

Per  Section 4.15(a) of the Pooling and Servicing Agreement, dated as of
3/1/2006, the undersigned Officer of Wells Fargo Bank, N.A., (Master
Servicer), hereby certifies the following for the 2006 calendar year or
portion thereof:

(A)  A review of such party's activities during the preceding calendar year or
     portion thereof and of such party's performance under this Agreement, or
     such other applicable agreement in the case of an Additional Servicer or
     Servicing Function Participant, has been made under such officer's
     supervision.

(B)  To the best of such officer's knowledge, based on such review, such party
     has fulfilled all its obligations under this Agreement, or such other
     applicable agreement in the case of an Additional Servicer or Servicing
     Function Participant, in all material respects throughout such year or
     portion thereof, or, if there has been a failure to fulfill any such
     obligation in any material respect, specifying each such failure known to
     such officer and the nature and status thereof.

(C)  Notwithstanding anything herein to contrary (and noting that, to the extent
     of any inconsistency, any and all other statements, certifications or
     assertions herein are subject to the following): instances of noncompliance
     related to the subject transaction for the applicable reporting period are
     identified on Schedule A hereto.


Certified By:
/s/ Kristen Ann Cronin
Kristen Ann Cronin, Vice President

Certified By:
/s/ Gordon Johnson
Gordon Johnson, Assistant Secretary

(page)


Schedule A

Payment/Distribution Calculation Errors

During the reporting period, certain errors were made in connection with the
calculation of payments/distributions on the securities. To the best of the
signing officer's knowledge, each such error, which may or may not have been
material, has been identified and remedied and any related corrective
action has been disclosed in a report previously filed with the SEC in
respect of the reporting period.