EX-35 (c)
(logo) WELLS FARGO

Corporate Trust Services
MAC N2702-011
9062 Old Annapolis Road
Columbia, MD 21045
410 884-2000
410 715-2380 Fax


Wells Fargo Bank, N.A.

March 23, 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., (Securities
Administrator), 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,
    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, 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/Scott Strack
Scott Strack, 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.