Bear Stearns ALT-A Trust 2006-3 – ‘10-K/A’ for 12/31/06 – ‘EX-34’

On:  Monday, 7/21/08, at 2:55pm ET   ·   For:  12/31/06   ·   Accession #:  1056404-8-1394   ·   File #:  333-132232-03

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Amendment to Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment to Annual Report                            10±    47K 
 3: EX-33       ABS - Report of Compliance with Servicing Criteria     2±     9K 
 4: EX-34       ABS - Attestation Report on Assessment of              2±    11K 
                          Compliance with Servicing Criteria                     
 2: EX-31       Certification -- Sarbanes-Oxley Act - Sect. 302        2±     8K 

EX-34   —   ABS – Attestation Report on Assessment of Compliance with Servicing Criteria

EX-34 (a)                                                                       

(logo) PRICEWATERHOUSECOOPERS                                                   

PricewaterhouseCoopers LLP                                                      
10 Tenth Street, Northwest                                                      
Suite 1400                                                                      
Atlanta, GA 30309-3851                                                          
Telephone (678) 419 1000                                                        
Facsimile (678) 419 1239                                                        
www.pwc.com                                                                     

Report of Independent Registered Public Accounting Firm                         

To the Shareholders and the                                                     
Board of Directors of Assurant, Inc.                                            

We have examined American Security Insurance Company, Standard Guaranty         
Insurance Company and TrackSure Insurance Agency, Inc. (formerly, "Safeco       
Financial Institution Solutions, Inc.")'s (affiliates of Assurant Inc.,         
collectively, the "Asserting Party") compliance with the servicing criteria set 
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB 
for all the mortgage loan-tracking transactions for such asset-backed securities
transactions that were registered after January 1, 2006 with the Securities and 
Exchange Commission pursuant to the Securities Act of 1933 (the "Platform")     
described in the accompanying "Restated Report on Assessment of Compliance with 
1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB Servicing   
Criteria", as of December 31, 2006 and for the year then ended (the "Reporting  
Period"), excluding criteria 1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(v),             
1122(d)(2)(vii), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and                      
1122(d)(4)(xiii)-(xv), which the Asserting Party has determined are not         
applicable to the servicing activities performed by it with respect to the      
Platform. Management is responsible for compliance with the servicing criteria. 
Our responsibility is to express an opinion on the Management's compliance with 
the servicing criteria based on our examination.                                

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included           
examining, on a test basis, evidence about the Asserting Party's compliance     
with the applicable servicing criteria and performing such other procedures as  
we considered necessary in the circumstances. Our examination included testing  
of selected asset-backed transactions and securities that comprise the          
Platform, testing of selected servicing activities related to the Platform, and 
determining whether the Asserting Party processed those selected transactions   
and performed those selected activities in compliance with the applicable       
servicing criteria. Our procedures were limited to the selected transactions    
and servicing activities performed by the Asserting Party during the period     
covered by this report. Our procedures were not designed to detect              
noncompliance arising from errors that may have occurred prior to or subsequent 
to our tests that may have affected the balances or amounts calculated or       
reported by the Asserting Party during the period covered by this report. We    
believe that our examination provides a reasonable basis for our opinion. Our   
examination does not provide a legal determination on the Asserting Party's     
compliance with the servicing criteria.                                         

The Asserting Party previously excluded the applicable servicing criteria set   
forth in 1122(d)(4)(xii) from the scope of its assessment of compliance. The    
Asserting Party has now assessed its compliance with the servicing criterion    
1122(d)(4)(xii) for the Reporting Period and has identified material            
noncompliance with that servicing criterion. Our examination also disclosed     
material noncompliance                                                          

1                                                                               

(page)                                                                          

with the servicing criterion. Specifically, the Asserting Party did not have,   
during the reporting period, sufficient policies and procedures to capture the  
information with respect to the Platform necessary to determine whether any late
payment penalties in connection with any payment to be made on behalf of an     
obligor are paid from the servicer's funds and are not charged to the obligor,  
unless the late payment was due to the obligor's error or omission. The         
Asserting Party has restated its previous assessment for the Reporting Period,  
which excluded evaluation of the criterion, to include the criterion and reflect
the material noncompliance as a result of its assessment. Accordingly, our      
present opinion on the Asserting Party's compliance with the applicable         
servicing criteria, as presented herein, is different from that expressed in our
previous report.                                                                

In our opinion, except for the material noncompliance described in the preceding
paragraph, the Asserting Party complied with the aforementioned applicable      
servicing criteria as of and for the year ended December 31, 2006 for the       
Platform, in all material respects.                                             

/s/ PricewaterhouseCoopers LLP                                                  

February 23, 2007, except for the Asserting Party's restatement described above 
regarding the assessment of the servicing criteria set forth in 1122(d)(4)(xii) 
which was previously excluded from the scope of its assessment of compliance    
with applicable servicing criteria, as to which the date is January 30, 2008    

2                                                                               

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K/A’ Filing		Date		Other Filings
Filed on:		7/21/08
		1/30/08
		2/23/07
For Period End:		12/31/06		10-K
		1/1/06
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