EX-35 (c)
WASHINGTON MUTUAL BANK

OFFICER'S CERTIFICATE

ANNUAL STATEMENT OF COMPLIANCE

Re: The servicing agreement dated as of September 1, 2006 (as amended, the
"Agreement"), among Washington Mutual Bank as Servicer and DB Structured
Products, Inc. as Owner, with respect to ACE 2006-SD3 (the "Securitization").


I, H. John Berens, a Senior Vice President of Washington Mutual Bank (the
"Servicer"), certify to the Owner, the Depositor and the Master Servicer under
the Securitization, the following for the 2006 fiscal year (the "Relevant
Year"):


1. A review of the activities of the Servicer during the Relevant Year and of
performance under the Servicing Agreement has been made under my supervision.

2. To the best of my knowledge, based on such review, the Servicer has fulfilled
all of its obligations under the Servicing Agreement in all material respects
throughout the Relevant Year.


Dated as of February 22, 2007.

/s/ H. John Berens
Name: H. John Berens
Title: Senior Vice President