EX-35 (b)
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SUBSERVICER COMPLIANCE STATEMENT


RE: J.P. Morgan Alternative Loan Trust (JPALT) 2006-A1: The Pooling and
Servicing Agreement by and among JPMorgan Accpt Corp I as Depositor, U.S. Bank
National Association as Trustee, Wells Fargo Bank, N.A. as Master Servicer,
JPMorgan Chase & Co as Assignor, J.P. Morgan Mortgage Acquisition Corp as
Assignor, JPMorgan Accpt Corp I as Assignee, JPMorgan Chase Bank, NA as
Custodian, and JPMorgan Chase Bank NA as Servicer (the "Agreement")

The undersigned, each a duly authorized officer of Chase Home Finance LLC
("CHF"), do hereby certify that:

(1) CHF is a Subservicer under the Agreement

(2) A review of the activities of CHF during the calendar year ending December
31, 2006 and of the performance of CHF under the Agreement has been made under
our supervision; and

(3) To the best of our knowledge, based on such review, CHF has fulfilled all
its obligations under the Agreement in all material respects throughout such
year.

Capitalized terms used but not defined herein shall have the meanings assigned
in the Agreement.


Date: 02/28/2007

Chase Home Finance LLC,
as Subservicer

By: /s/ Kim Greaves
Name:   Kim Greaves
Title:  Senior Vice President
        Servicing Manager

By: /s/ Jim Miller
Name:   Jim Miller
Title:  Senior Vice President
        Default Servicing Manager