EX-35 (c)
(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 4.15 a of the Pooling and Servicing Agreement, dated as of 9/1/2006,
the undersigned Officer of Wells Fargo Bank, N.A., (Securities Administrator),
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.