EX-35 (j)
(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

JP Morgan Acceptance Corporation I

RE: Annual Statement As To Compliance for J.P. Morgan Alternative Loan Trust
    2006-A2

 Per Section 11.05 of the Pooling and Servicing Agreement, dated as of 4/1/2006,
 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 a Servicing Function Participant, has
 been made under such officer's supervision and

 (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 a 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/Scott Strack
Scott Strack, Vice President


Certified By:
/s/Gordon Johnson
Gordon Johnson, Assistant Secretary


(page)

Schedule A

Reporting Errors

 During the reporting period, one or more of the monthly investor reports
 contained certain types of errors in regard to the calculation and or the
 reporting of delinquencies for the pool assets. 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.


JPM ALT 2006-A2