EX-31 Rule 13a-14(d)/15d-14(d) Certifications

  I, Kristen Ann Cronin, certify that:

  1. I have reviewed this report on Form 10-K/A and all reports on Form 10-D
     required to be filed in respect of the period covered by this report
     on Form 10-K/A of ACE Securities Corp. Home Equity Loan Trust, Series
     2006-SD3 (the "Exchange Act periodic reports");

  2. Based on my knowledge, the Exchange Act periodic reports, taken as a
     whole, do not contain any untrue statement of a material fact or omit
     to state a material fact necessary to make the statements made, in
     light of the circumstances under which such statements were made, not
     misleading with respect to the period covered by this report;

  3. Based on my knowledge, all of the distribution, servicing and other
     information required to be provided under Form 10-D for the period
     covered by this report is included in the Exchange Act periodic
     reports;

  4. I am responsible for reviewing the activities performed by the
     servicers and based on my knowledge and the compliance reviews
     conducted in preparing the servicer compliance statements required in
     this report under Item 1123 of Regulation AB, and except as disclosed
     in the Exchange Act periodic reports, the servicers have fulfilled
     their obligations under the servicing agreements in all material respects;
     and

  5. All of the reports on assessment of compliance with servicing
     criteria for asset-backed securities and their related attestation
     reports on assessment of compliance with servicing criteria for
     asset-backed securities required to be included in this report in
     accordance with Item 1122 of Regulation AB and Exchange Act Rules
     13a-18 and 15d-18 have been included as an exhibit to this report,
     except as otherwise disclosed in this report. Any material instances
     of noncompliance described in such reports have been disclosed in
     this report on Form 10-K/A.

     In giving the certifications above, I have reasonably relied on
     information provided to me by the following unaffiliated parties:
     IndyMac Bank, F.S.B.as Servicer, Ocwen Loan Servicing, LLC as Servicer,
     Select Portfolio Servicing, Inc., as Servicer and Washington Mutual Bank
     as Servicer.

     Dated: May 27, 2008


     /s/ Kristen Ann Cronin
     Signature

     Vice President
     (senior officer in charge of the servicing function of the master servicer)