EX-35 (d)
(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 19, 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-SD3

Per Section 4.15 of the Pooling and Servicing Agreement, dated as of 10/31/2006,
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 and

(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.


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

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