10-D/A 1 nac06ar2_10da-200605.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington D.C. 20549 FORM 10-D/A Amendment No. 1 This Form 10-D is being amended because the initial 10-D was filed without the Realized Loss Amount. No modifications were made to the monthly distribution report. ASSET-BACKED ISSUER DISTRIBUTION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the monthly distribution period from: April 26, 2006 to May 25, 2006 Commission File Number of issuing entity: 333-126812-07 Nomura Asset Acceptance Corporation, Alternative Loan Trust, Series 2006-AR2 (Exact name of issuing entity as specified in its charter) Commission File Number of depositor: 333-126812 Nomura Asset Acceptance Corporation (Exact name of depositor as specified in its charter) Nomura Credit & Capital, Inc. (Exact name of sponsor as specified in its charter) New York (State or other jurisdiction of incorporation or organization of the issuing entity) 54-2196580 54-2196581 54-2196582 54-2196583 54-2196584 (I.R.S. Employer Identification No.) c/o Wells Fargo Bank, N.A. 9062 Old Annapolis Road Columbia, MD 21045 (Address of principal executive offices of the issuing entity) (Zip Code) (410) 884-2000 (Telephone number, including area code) Not Applicable (Former name, former address, if changed since last report) Registered/reporting pursuant to (check one) Title of Section Section Section Name of Exchange Class 12(b) 12(g) 15(d) (If Section 12(b)) I-A _____ _____ __X___ ____________ II-A-1 _____ _____ __X___ ____________ II-A-2 _____ _____ __X___ ____________ II-A-3 _____ _____ __X___ ____________ II-X _____ _____ __X___ ____________ III-A-1 _____ _____ __X___ ____________ III-A-2 _____ _____ __X___ ____________ C-B-1 _____ _____ __X___ ____________ C-B-2 _____ _____ __X___ ____________ C-B-3 _____ _____ __X___ ____________ C-B-4 _____ _____ __X___ ____________ C-B-5 _____ _____ __X___ ____________ C-B-6 _____ _____ __X___ ____________ P _____ _____ __X___ ____________ III-M-1 _____ _____ __X___ ____________ III-M-2 _____ _____ __X___ ____________ III-M-3 _____ _____ __X___ ____________ III-M-4 _____ _____ __X___ ____________ III-M-5 _____ _____ __X___ ____________ III-X _____ _____ __X___ ____________ III-P _____ _____ __X___ ____________ III-R _____ _____ __X___ ____________ R _____ _____ __X___ ____________

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes __X__ No ____ Part I - DISTRIBUTION INFORMATION Item 1. Distribution and Pool Performance Information On May 25, 2006 a distribution was made to holders of Nomura Asset Acceptance Corporation, Alternative Loan Trust, Series 2006-AR2. The distribution report is attached as an Exhibit to this Form 10-D/A. Please see Item 9(b), Exhibit 99.1 for the related information. Part II - OTHER INFORMATION Item 9. Exhibits. (a) The following is a list of documents filed as part of this Report on Form 10-D: (99.1) Amended monthly report distributed to holders of Nomura Asset Acceptance Corporation, Alternative Loan Trust, Series 2006-AR2, relating to the May 25, 2006 distribution. (b) The exhibits required to be filed by Registrant pursuant to Item 601 of Regulation S-K are listed above and in the Exhibit Index that immediately follows the signature page hereof. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Nomura Asset Acceptance Corporation, Alternative Loan Trust, Series 2006-AR2 (Issuing Entity) Wells Fargo Bank, N.A. (Master Servicer) /s/ Kristen Ann Cronin Kristen Ann Cronin, Vice President Date: July 11, 2006 EXHIBIT INDEX Exhibit Number Description EX-99.1 Amended monthly report distributed to holders of Nomura Asset Acceptance Corporation, Alternative Loan Trust, Series 2006-AR2, relating to the May 25, 2006 distribution. EX-99.1 Nomura Asset Acceptance Corporation Mortgage Pass-Through Certificates Distribution Date: 5/25/2006 Nomura Asset Acceptance Corporation Mortgage Pass-Through Certificates Series 2006-AR2 Contact: CTSLink Customer Service Wells Fargo Bank, N.A. Corporate Trust Services 9062 Old Annapolis Road Columbia, MD 21045-1951 @ www.ctslink.com/cmbs Telephone: (301) 815-6600 Fax: (301) 815-6600

REO Detail - All Mortgage Loans in REO during Current Period

Foreclosure Detail - All Mortgage Loans in Foreclosure during Current Period

Bankruptcy Detail - All Mortgage Loans in Bankruptcy during Current Period

Prepayment - Voluntary Prepayments

Nomura Asset Acceptance Corporation, Alternative Loan Trust, Series 2006-AR2 10-D/A