EX-35 (b)
(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 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-HE4

Per Section 4.15a of the Pooling and Servicing Agreement, dated as of 9/1/2006,
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.