Exhibit 31
Re: Securitized Asset Backed Receivables LLC Trust 2006-WM4 (the
"Trust"), Mortgage Pass Through Certificates, Series 2006-WM4,
issued pursuant to the Pooling and Servicing Agreement, dated as
of December 1, 2006 (the "Pooling and Servicing Agreement"), by
and among Securitized Asset Backed Receivables LLC, as depositor,
Deutsche Bank National Trust Company, as trustee (the "Trustee"),
Xxxxx Fargo Bank, National Association, as custodian ( the
"Custodian"), HomEq Servicing, as servicer (the "Servicer") and
WMC Mortgage Corp., as responsible party
I, Xxxx Xxxxxxx, Vice President and Chief Accounting Officer,
certify that:
1. I have reviewed this annual report on Form 10-K ("Annual
Report"), and all reports on Form 10-D (collectively with this Annual Report,
the "Reports") required to be filed in respect of period covered by this Annual
Report, of the Trust;
2. Based on my knowledge, the Reports, taken as a whole, do not
contain any untrue statement of a material fact or omit to state a material
fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period
covered by this Annual Report;
3. Based on my knowledge, all of the distribution, servicing
and other information required to be provided under Form 10-D for the period
covered by this Annual Report is included in the Reports;
4. Based on my knowledge and the compliance statements required in
this Annual Report under Item 1123 of Regulation AB, and except as disclosed in
the Reports, the Servicer has fulfilled its obligations under the Pooling and
Servicing Agreement in all material respects; and
5. All of the reports on assessment of compliance with servicing
criteria for asset-backed securities and their related attestation reports on
assessment of compliance with servicing criteria required to be included in this
Annual Report in accordance with Item 1122 of Regulation AB and Exchange Act
Rules 13a-18 and 15d-18 have been included as an exhibit to this Annual Report,
except as otherwise disclosed in this Annual Report. Any material instances of
non-compliance described in such reports have been disclosed in this Annual
Report.
In giving the certifications above, I have reasonably relied on information
provided to me by the following unaffiliated parties: the Trustee and the
Servicer.
Date: March 30, 2007
By: /s/ Xxxx Xxxxxxx
Name: Xxxx Xxxxxxx
Title: Vice President and Chief Accounting Officer
