item 14 principal accountant fees services substitute information provided accordance general instruction j form 10k item 1119 regulation ab affiliations certain relationships related transactions pursuant instructions item 1119 regulation ab information required item 1119 omitted annual report form 10k substantially information provided previously prospectus timely filed pursuant rule 424 general rules regulations promulgated securities act 1933 central index key cik annual report form 10k item 1122 regulation ab compliance applicable servicing criteria wamu asset acceptance corp role depositor washington mutual bank role servicer washington mutual mortgage securities corp role calculation agent “wmmsc” washington mutual bank fsb role custodian american security insurance company standard guaranty insurance company role hazard insurance servicer collectively “servicing parties” identified registrant parties participating servicing function respect asset pool held trust servicing parties completed report assessment compliance servicing criteria applicable “servicing report” servicing reports attached exhibits form 10k servicing parties provided attestation report “attestation report” one public accounting firms reports also attached exhibits form 10k none servicing reports attestation reports identified material instance noncompliance servicing criteria applicable respective servicing party except respect wmmsc compliance item 1122 d2viib two twelve bank statement reconciliations examined prepared within 30 calendar days bank statement cutoff date prepared within 30 calendar days month end 32 calendar days bank statement cutoff date item 1123 regulation ab servicer compliance statement washington mutual bank role servicer wmmsc role calculation agent identified registrant servicers respect asset pool held trust washington mutual bank wmmsc completed statement compliance applicable servicing criteria “compliance statement” case signed authorized officer washington mutual bank wmmsc respectively compliance statements attached exhibits form 10k none compliance statements identified material instance noncompliance respective servicer’s obligation applicable servicing agreement part iv item 15 item 7 management’s discussion analysis financial condition results operations item 7a item 7a quantitative qualitative disclosures market risk item 8 item 8 financial statements supplementary data item 9 item 15 exhibits financial statement schedules a1 applicable a2 applicable a3 applicable b exhibits exhibit description 41 pooling servicing agreement incorporated herein reference exhibit 41 form 8k filed issuing entity november 9 2006 42 mortgage loan purchase agreement incorporated herein reference exhibit 46 form 8k filed wamu asset acceptance corp november 8 2005 respect registration statement 333123034 43 amended restated administrative agent agreement incorporated herein reference exhibit 49 form 8k filed wamu asset acceptance corp march 6 2006 respect registration statement 333130795 certification thomas g lehmann pursuant section 302 sarbanesoxley act 2002 331 report assessment compliance servicing criteria wamu asset acceptance corp 332 report assessment compliance servicing criteria washington mutual bank 333 report assessment compliance servicing criteria washington mutual mortgage securities corp 334 report assessment compliance servicing criteria washington mutual bank fsb 335 report assessment compliance servicing criteria american security insurance company standard guaranty insurance company 341 attestation report deloitte touche llp assessment compliance servicing criteria wamu asset acceptance corp 342 attestation report deloitte touche llp assessment compliance servicing criteria washington mutual bank 343 attestation report deloitte touche llp assessment compliance servicing criteria washington mutual mortgage securities corp 344 attestation report deloitte touche llp assessment compliance servicing criteria washington mutual bank fsb 345 attestation report pricewaterhousecoopers assessment compliance servicing criteria american security insurance company standard guaranty insurance company 351 servicer compliance statement washington mutual bank 352 servicer compliance statement washington mutual mortgage securities corp 991 certain information concerning mortgage loans incorporated reference exhibit 991 form 8k filed issuing entity october 24 2006 992 excerpt section 2 term sheet incorporated herein reference exhibit 991 form 8k filed issuing entity november 9 2006 signatures pursuant requirements section 13 15d securities exchange act 1934 registrant duly caused report signed behalf undersigned thereunto duly authorized exhibit index exhibit description 41 pooling servicing agreement incorporated herein reference exhibit 41 form 8k filed issuing entity november 9 2006 42 mortgage loan purchase agreement incorporated herein reference exhibit 46 form 8k filed wamu asset acceptance corp november 8 2005 respect registration statement 333123034 43 amended restated administrative agent agreement incorporated herein reference exhibit 49 form 8k filed wamu asset acceptance corp march 6 2006 respect registration statement 333130795 certification thomas g lehmann pursuant section 302 sarbanesoxley act 2002 331 report assessment compliance servicing criteria wamu asset acceptance corp 332 report assessment compliance servicing criteria washington mutual bank 333 report assessment compliance servicing criteria washington mutual mortgage securities corp 334 report assessment compliance servicing criteria washington mutual bank fsb 335 report assessment compliance servicing criteria american security insurance company standard guaranty insurance company 341 attestation report deloitte touche llp assessment compliance servicing criteria wamu asset acceptance corp 342 attestation report deloitte touche llp assessment compliance servicing criteria washington mutual bank 343 attestation report deloitte touche llp assessment compliance servicing criteria washington mutual mortgage securities corp 344 attestation report deloitte touche llp assessment compliance servicing criteria washington mutual bank fsb 345 attestation report pricewaterhousecoopers assessment compliance servicing criteria american security insurance company standard guaranty insurance company 351 servicer compliance statement washington mutual bank 352 servicer compliance statement washington mutual mortgage securities corp 991 certain information concerning mortgage loans incorporated reference exhibit 991 form 8k filed issuing entity october 24 2006 992 excerpt section 2 term sheet incorporated herein reference exhibit 991 form 8k filed issuing entity november 9 2006