Page 1 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

*Table of Contents*

*Distribution Report*		2

*Factor Report*		2

*Delinquency by Group*		6

*Foreclosure Group Report*		8

*REO Group Report*		8

IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE ADMINISTRATOR LISTED BELOW:

Nayades Ortega

Bank of New York - Structured Finance

101 Barclay Street, Floor 4W

New York, New York 10286

Tel: (212) 815-8184 / Fax: (212) 815-3910

Email: nayades.x.ortega@bankofny.com

Page 2 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****


DISTRIBUTION IN DOLLARS
CLASS	ORIGINAL FACE VALUE	BEGINNING PRINCIPAL BALANCE	PRINCIPAL	INTEREST	TOTAL	REALIZED LOSSES	DEFERRED INTEREST	ENDING PRINCIPAL BALANCE
A1	147,341,000.00	89,283,118.89	5,353,763.59	389,050.05	5,742,813.64	0.00	0.00	83,929,355.30
A2	9,067,000.00	9,067,000.00	0.00	39,947.52	39,947.52	0.00	0.00	9,067,000.00
A3	45,954,000.00	45,954,000.00	0.00	204,315.47	204,315.47	0.00	0.00	45,954,000.00
A4	50,749,000.00	50,749,000.00	0.00	230,539.55	230,539.55	0.00	0.00	50,749,000.00
M1	23,430,000.00	23,430,000.00	0.00	107,757.44	107,757.44	0.00	0.00	23,430,000.00
M2	17,655,000.00	17,655,000.00	0.00	83,899.35	83,899.35	0.00	0.00	17,655,000.00
M3	4,785,000.00	4,785,000.00	0.00	23,163.03	23,163.03	0.00	0.00	4,785,000.00
M4	4,620,000.00	4,620,000.00	0.00	24,076.04	24,076.04	0.00	0.00	4,620,000.00
M5	4,290,000.00	4,290,000.00	0.00	23,220.17	23,220.17	0.00	0.00	4,290,000.00
M6	3,300,000.00	3,300,000.00	0.00	20,121.00	20,121.00	0.00	0.00	3,300,000.00
B1	2,310,000.00	2,310,000.00	0.00	14,084.71	14,084.71	0.00	0.00	2,310,000.00
B2	3,630,000.00	3,630,000.00	0.00	22,133.10	22,133.10	0.00	0.00	3,630,000.00
B3	8,911,000.00	3,963,273.24	422,862.18	24,165.16	447,027.34	0.00	0.00	3,540,411.06
R	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
TOTALS	326,042,000.00	263,036,392.13	5,776,625.77	1,206,472.59	6,983,098.36	0.00	0.00	257,259,766.36
X	330,002,299.03	271,944,417.92	0.00	143,963.32	143,963.32	0.00	0.00	266,590,654.33


FACTOR INFORMATION PER $1000 OF ORIGINAL FACE
CLASS	CUSIP	BEGINNING PRINCIPAL	PRINCIPAL	INTEREST	TOTAL	ENDING PRINCIPAL	CURRENT PASS-THRU RATE
A1	73316PJS0	605.96248763	36.33587114	2.64047380	38.97634494	569.62661649	5.410000	%
A2	73316PJT8	1,000.00000000	0.00000000	4.40581449	4.40581449	1,000.00000000	5.470000	%
A3	73316PJU5	1,000.00000000	0.00000000	4.44608674	4.44608674	1,000.00000000	5.520000	%
A4	73316PJV3	1,000.00000000	0.00000000	4.54274074	4.54274074	1,000.00000000	5.640000	%
M1	73316PJW1	1,000.00000000	0.00000000	4.59912249	4.59912249	1,000.00000000	5.710000	%
M2	73316PJX9	1,000.00000000	0.00000000	4.75215803	4.75215803	1,000.00000000	5.900000	%
M3	73316PJY7	1,000.00000000	0.00000000	4.84075862	4.84075862	1,000.00000000	6.010000	%
M4	73316PJZ4	1,000.00000000	0.00000000	5.21126407	5.21126407	1,000.00000000	6.470000	%
M5	73316PKA7	1,000.00000000	0.00000000	5.41262704	5.41262704	1,000.00000000	6.720000	%
M6	73316PKB5	1,000.00000000	0.00000000	6.09727273	6.09727273	1,000.00000000	7.570000	%

Page 3 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****


FACTOR INFORMATION PER $1000 OF ORIGINAL FACE
CLASS	CUSIP	BEGINNING PRINCIPAL	PRINCIPAL	INTEREST	TOTAL	ENDING PRINCIPAL	CURRENT PASS-THRU RATE
B1	73316PKC3	1,000.00000000	0.00000000	6.09727706	6.09727706	1,000.00000000	7.570000	%
B2	73316PKD1	1,000.00000000	0.00000000	6.09727273	6.09727273	1,000.00000000	7.570000	%
B3	73316PKE9	444.76189429	47.45395354	2.71183481	50.16578835	397.30794075	7.570000	%
TOTALS		806.75616065	17.71742834	3.70035943	21.41778777	789.03873231
X	N/A	824.06825261	0.00000000	0.43624945	0.43624945	807.84483961	0.635262	%

Page 4 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

Sec. 4.03(a)(i)	Dates

	Record Date	12/22/06
	Determination Date	12/21/06
	Distribution Date	12/26/06

Sec. 4.03(a)(ii)	Funds Allocable to Certificate Principal

	Scheduled Principal	190,417.56
	Curtailments	9,204.19
	Prepayments	5,154,141.84
	Repurchases	0.00
	Liquidation Proceeds	0.00

	Extra Principal Distribution Amount	0.00

Sec. 4.03 (a)(iii)	Interest Distribution Amounts

	Interest Distribution - A-1	389,050.05
	Unpaid Interest - A-1	0.00
	Remaining Unpaid Interest - A-1	0.00

	Interest Distribution - A-2	39,947.52
	Unpaid Interest - A-2	0.00
	Remaining Unpaid Interest - A-2	0.00

	Interest Distribution - A-3	204,315.47
	Unpaid Interest - A-3	0.00
	Remaining Unpaid Interest - A-3	0.00

	Interest Distribution - A-4	230,539.55
	Unpaid Interest - A-4	0.00
	Remaining Unpaid Interest - A-4	0.00

	Interest Distribution - M-1	107,757.44
	Unpaid Interest - M-1	0.00
	Remaining Unpaid Interest - M-1	0.00

	Interest Distribution - M-2	83,899.35
	Unpaid Interest - M-2	0.00
	Remaining Unpaid Interest - M-2	0.00

	Interest Distribution - M-3	23,163.03
	Unpaid Interest - M-3	0.00

Page 5 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

	Remaining Unpaid Interest - M-3	0.00

	Interest Distribution - M-4	24,076.04
	Unpaid Interest - M-4	0.00
	Remaining Unpaid Interest - M-4	0.00

	Interest Distribution - M-5	23,220.17
	Unpaid Interest - M-5	0.00
	Remaining Unpaid Interest - M-5	0.00

	Interest Distribution - M-6	20,121.00
	Unpaid Interest - M-6	0.00
	Remaining Unpaid Interest - M-6	0.00

	Interest Distribution - B-1	14,084.71
	Unpaid Interest - B-1	0.00
	Remaining Unpaid Interest - B-1	0.00

	Interest Distribution - B-2	22,133.10
	Unpaid Interest - B-2	0.00
	Remaining Unpaid Interest - B-2	0.00

	Interest Distribution - B-3	24,165.16
	Unpaid Interest - B-3	0.00
	Remaining Unpaid Interest - B-3	0.00

	Interest Reductions
	Net Prepayment Interest Shortfalls	0.00
	Relief Act Reductions	157.17

	Class A-1 Interest Reduction	50.74
	Class A-2 Interest Reduction	5.21
	Class A-3 Interest Reduction	26.65
	Class A-4 Interest Reduction	30.07
	Class M-1 Interest Reduction	14.05
	Class M-2 Interest Reduction	10.94
	Class M-3 Interest Reduction	3.02
	Class M-4 Interest Reduction	3.14
	Class M-5 Interest Reduction	3.03
	Class M-6 Interest Reduction	2.58
	Class B-1 Interest Reduction	1.80
	Class B-2 Interest Reduction	2.84
	Class B-3 Interest Reduction	3.10

Sec. 4.03(a)(iv)	Available Funds Shortfall

Page 6 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

	Class A-1 Available Funds Shortfall	0.00
	Class A-2 Available Funds Shortfall	0.00
	Class A-3 Available Funds Shortfall	0.00
	Class A-4 Available Funds Shortfall	0.00
	Class M-1 Available Funds Shortfall	0.00
	Class M-2 Available Funds Shortfall	0.00
	Class M-3 Available Funds Shortfall	0.00
	Class M-4 Available Funds Shortfall	0.00
	Class M-5 Available Funds Shortfall	0.00
	Class M-6 Available Funds Shortfall	0.00
	Class B-1 Available Funds Shortfall	0.00
	Class B-2 Available Funds Shortfall	0.00
	Class B-3 Available Funds Shortfall	0.00

Sec. 4.03(a)(vi)	Pool Principal Balances

	Beginning Pool Balance	271,944,417.92
	Ending Pool Balance	266,590,654.33
	Beginning Loan Count	1,816.00
	Ending Loan Count	1,776.00

Sec. 4.03(a)(vii)	Servicing Fee

	Servicing Fee	113,310.17

Sec. 4.03(a)(ix)	Delinquency Advances

	Group I Delinquency Advances Included in Current Distribution	0.00
	Group I Recouped Advances Included in Current Distribution	0.00
	Group I Recouped Advances From Liquidations	0.00
	Group I Aggregate Amount of Advances Outstanding	0.00

Sec. 4.03(a)(x)	Trustee Fee

	Trustee Fee	4,532.41

Section 4.03(a)(xi) A	Delinquencies

Delinquency by Group
Group 1
Period	Number	Principal Balance	Percentage
0-30 days	247	34,249,630.35	12.85%
31-60 days	58	7,155,244.60	2.68%

Page 7 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

Delinquency by Group
Group 1
Period	Number	Principal Balance	Percentage
61-90 days	22	3,325,667.16	1.25%
91+days	18	2,346,756.65	0.88%
Total	345	47,077,298.76	17.66%

Page 8 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

Sec. 4.03 (a)(xi) B

Loans in Foreclosure

Foreclosure Group Report
Group Number	Number of Loans	Principal Balance	Percentage
1	49	8,388,732.03	3.15%

Sec. 4.03(a)(xii),(xiii)

Loans in REO

REO Group Report
Group Number	Number of Loans	Principal Balance	Percentage
1	6	852,003.41	0.32%

	Market Value of Group I REO Loans	893,000.00

Sec. 4.03(a)(xiv)	Aggregate Stated Principal Balance of the Three Largest Loans

	Group I Three Largest Loans	2,383,042.34

	Capped A1 Pass-Thru Rate	5.41000%
	Capped A2 Pass-Thru Rate	5.47000%
	Capped A3 Pass-Thru Rate	5.52000%
	Capped A4 Pass-Thru Rate	5.64000%
	Capped M1 Pass-Thru Rate	5.71000%
	Capped M2 Pass-Thru Rate	5.90000%
	Capped M3 Pass-Thru Rate	6.01000%
	Capped M4 Pass-Thru Rate	6.47000%
	Capped M5 Pass-Thru Rate	6.72000%
	Capped M6 Pass-Thru Rate	7.43763%
	Capped B1 Pass-Thru Rate	7.43763%
	Capped B2 Pass-Thru Rate	7.43763%
	Capped B3 Pass-Thru Rate	7.43763%

Sec. 4.03(a)(xv)	Net WAC Cap Carryover

	Class A-1 Net WAC Cap Carryover Amounts Due	0.00
	Class A-1 Net WAC Cap Carryover Amounts Paid	0.00
	Class A-1 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class A-2 Net WAC Cap Carryover Amounts Due	0.00
	Class A-2 Net WAC Cap Carryover Amounts Paid	0.00
	Class A-2 Net WAC Cap Carryover Remaining Amounts Due	0.00

Page 9 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

	Class A-3 Net WAC Cap Carryover Amounts Due	0.00
	Class A-3 Net WAC Cap Carryover Amounts Paid	0.00
	Class A-3 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class A-4 Net WAC Cap Carryover Amounts Due	0.00
	Class A-4 Net WAC Cap Carryover Amounts Paid	0.00
	Class A-4 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class M-1 Net WAC Cap Carryover Amounts Due	0.00
	Class M-1 Net WAC Cap Carryover Amounts Paid	0.00
	Class M-1 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class M-2 Net WAC Cap Carryover Amounts Due	0.00
	Class M-2 Net WAC Cap Carryover Amounts Paid	0.00
	Class M-2 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class M-3 Net WAC Cap Carryover Amounts Due	0.00
	Class M-3 Net WAC Cap Carryover Amounts Paid	0.00
	Class M-3 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class M-4 Net WAC Cap Carryover Amounts Due	0.00
	Class M-4 Net WAC Cap Carryover Amounts Paid	0.00
	Class M-4 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class M-5 Net WAC Cap Carryover Amounts Due	0.00
	Class M-5 Net WAC Cap Carryover Amounts Paid	0.00
	Class M-5 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class M-6 Net WAC Cap Carryover Amounts Due	351.88
	Class M-6 Net WAC Cap Carryover Amounts Paid	351.88
	Class M-6 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class B-1 Net WAC Cap Carryover Amounts Due	246.32
	Class B-1 Net WAC Cap Carryover Amounts Paid	246.32
	Class B-1 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class B-2 Net WAC Cap Carryover Amounts Due	387.06
	Class B-2 Net WAC Cap Carryover Amounts Paid	387.06
	Class B-2 Net WAC Cap Carryover Remaining Amounts Due	0.00
	Class B-3 Net WAC Cap Carryover Amounts Due	422.60
	Class B-3 Net WAC Cap Carryover Amounts Paid	422.60
	Class B-3 Net WAC Cap Carryover Remaining Amounts Due	0.00

Sec. 4.03(a)(xvi)	Aggregate Principal Balance of Balloon Loans
	with Original Terms <= 36 Months and 60+ Contractually Past Due

	Aggregate Principal Balance of Balloon Loans	0.00

Sec. 4.03 (a)(xvii),(xxiv)	Realized Losses

	Current Period Realized Losses	0.00
	Cumulative Realized Losses	0.00

Sec. 4.03 (a)(xviii)	Reserve Funds

Page 10 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

	Beginning Balance of Cap Reserve Fund	0.00
	Funds Deposited to Cap Reserve Fund	143,922.72
	Funds Withdrawn From Cap Reserve Fund For Distribution	143,922.72
	Ending Balance of Cap Reserve Fund	0.00

	Beginning Balance of Corridor Reserve Fund	0.00
	Funds Withdrawn From Corridor Reserve Fund For Distribution	0.00
	Funds Deposited to Corridor Reserve Fund	0.00
	Ending Balance of Corridor Reserve Fund	0.00

Sec. 4.03 (a)(xix)	Number of Loans Repurchased

	Number of Loans Repurchased	0.00

Page 11 of 11

8Popular ABS Mortgage Pass-Through Trust, Series 2006-A

December 26, 2006

*****RESTATEMENT*****

Sec. 4.03 (a)(xx)	Weighted Average Mortgage Rate of Outstanding Loans (as of first day of related Due Period)

	Weighted Average Mortgage Rate	7.71%

Sec. 4.03 (a)(xxi)	Weighted Average Remaining Term of Outstanding Loans

	Weighted Average Remaining Term	347.00

Sec. 4.03 (a)(xxii),(xxiii),(xxv)	Overcollateralization Amounts

	Overcollateralization Amount	9,330,887.97
	Overcollateralization Target Amount	9,330,616.53
	Overcollateralization Release Amount	0.00
	Overcollateralization Deficiency Amount	0.00

Sec. 4.03 (a)(xxvi)	Trigger Events

	Has a Trigger Event Occurred and is continuing?	NO
	Cumulative Realized Losses as a percentage of the Cut-off Date Pool Balance	0.00%

Sec. 4.03 (a)(xxv)	60+ Day Delinquent Loans

	60+ Day Delinquent Loans as a percentage of the current Pool Balance	5.59%
	Six month rolling average of 60+ Day Delinquent Loans	0.04%

Sec. 4.03 (a)(xxviii)	Amount of Funds Collected by Trustee under the Cap Agreement	143,922.72
	Amount of Funds Collected by Trustee under the Corridor Agreement	0.00

Sec. 4.03 (a)(xxix),(xxx)	Recoveries

	Amount of Recoveries collected during Current Period	0.00
	Cumulative Recoveries	0.00

Sec. 4.03 (a)(xxxiii)	Has the Stepdown Date occurred?	NO
	Has the Optional Termination Date occurred?	NO

Sec. 4.03 (a)(xxxiv)	Senior Enhancement Percentage

	Senior Enhancement Percentage	28.84%
	Senior Specified Enhancement Percentage	46.60%

Popular ABS Mortgage Pass-Through Trust 2006-A 10-D/A