SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event

Reported): ~~December~~June 1428, ~~2005~~2006

J.P. MORGAN ACCEPTANCE CORPORATION I (as depositor under the Pooling and Servicing Agreement, relating to the J.P. Morgan Mortgage Trust 2006-S2, Mortgage Pass-Through Certificates, Series 2006-S2)

J.P. MORGAN MORTGAGE ACQUISITION CORP. 2005-OPT2

J.P. MORGAN MORTGAGE TRUST 2006-S2
(Exact name of Issuing Entity as specified in its charter)

J.P. MORGAN ACCEPTANCE CORPORATION I
(Exact name of Depositor as specified in its charter)

J.P. MORGAN MORTGAGE ACQUISITION CORP.
(Exact name of Sponsor as specified in its charter)
Delaware	333-130192	13-3475488
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

270 Park Avenue New York, New York 10017
(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number, including area code (212) 834-3850

J.P. MORGAN ACCEPTANCE CORPORATION I
(Exact name of registrant as specified in its charter)
Delaware	333-121990	13-3475488
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
270 Park Avenue New York, New York 10017
(Address of Principal Executive Offices) (Zip Code)
Registrant’s telephone number, including area code (212) 834-3850

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(d) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

~~Item~~[ ] 8Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.~~01.~~14a-12)

~~Other~~[ ] ~~Events~~Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

~~Filing~~[ ] ofPre-commencement ~~Computational~~communications ~~Materials~~pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

~~Pursuant~~Item ~~to Rule 424(b) under the Securities Act of 1933, concurrently with, or subsequent to, the filing of this Current Report on Form~~ 8~~-K (the “Form 8-K”), J~~.P01. Other ~~Morgan Acceptance Corporation I (the “Company”) is filing a prospectus and prospectus supplement with the Securities and Exchange Commission relating to its J~~Events.~~P. Morgan Acceptance Corporation I, J.P. Morgan Mortgage Acquisition Corp. 2005-OPT2.~~

~~Attached~~McKee ~~hereto~~Nelson asLLP ~~Exhibit~~has ~~99.1~~been ~~are~~retained ~~the “Computational Materials” (as defined in the no-action letter dated May 20, 1994 issued~~ by ~~the~~this ~~Division~~Registrant ofas ~~Corporation~~counsel ~~Finance~~for ofits ~~the~~Registration ~~Securities~~Statement ~~and~~on ~~Exchange~~Form ~~Commission~~S-3 (~~the “~~Commission”) toFile ~~Kidder, Peabody Acceptance Corporation I, Kidder, Peabody & Co~~No. ~~Incorporated, and Kidder Structured Asset Corporation and the no~~333-~~action~~130192) ~~letter~~in ~~made~~connection ~~available~~with ~~May~~various ~~27,~~transactions. Legal ~~1994~~opinions ~~issued~~ by ~~the~~McKee ~~Division~~Nelson ofLLP ~~Corporation~~to ~~Finance~~be ofincorporated ~~the~~into ~~Commission to~~ the ~~Public~~Registration ~~Securities~~Statement ~~Association)~~are ~~and/or~~attached ~~“ABS~~hereto ~~Term Sheets” (~~as ~~defined~~Exhibit ~~in the no-action letter made available February 17~~5.1, ~~1995~~Exhibit ~~issued~~8.1 byand ~~the~~Exhibit ~~Division of Corporation Finance of the Commission to the Public Securities Association)~~23.1.

InItem ~~connection with the offering of the J~~9.P01. Financial ~~Morgan~~Statements Acceptance Corporation I , J.P. Morgan Mortgage Acquisition Corp. 2005-OPT2, J.P. Morgan Securities Inc. (“J.P. Morgan Securities”), prepared certain materials (the “Computational Materials”) some or all of which were distributed by J.P. Morgan Securities and Countrywide Securities Corporation (the “Underwriters”), and to their potential investors. Although the Company provided the Underwriters with certain information regarding the characteristics of the Mortgage Loans in the related portfolio, the Company did not participate in the preparation of the Computational Materials.Exhibits

Item 9.01. Financial Statements and Events

Information and Exhibits.

(a)

Not applicable.

(b)

Not applicable.

(c)

Not applicable.

(d)

Exhibits:

995.1

~~Computational~~Opinion ~~Materials~~of McKee Nelson LLP as to legality (including consent of such firm).

8.1

Opinion of McKee Nelson LLP as to certain tax matters (including consent of such firm included in Exhibit 5.1).

23.1

Consent of McKee Nelson LLP (included in Exhibit 5.1).

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

J.P. MORGAN ACCEPTANCE CORPORATION I

By: /s/ ~~Paul~~Rosa ~~White~~Hyun

Name: ~~Paul~~ ~~White~~Rosa Hyun

Title: Vice President

Dated: ~~December~~June 1428, ~~2005~~2006

~~Exhibit~~EXHIBIT ~~Index~~INDEX

Exhibit No.

~~99.1~~Description

~~Computational Materials~~5.1

Opinion of McKee Nelson LLP as to legality (including consent of such firm).

8.1

Opinion of McKee Nelson LLP as to certain tax matters (including consent of such firm included in Exhibit 5.1).

23.1

Consent of McKee Nelson LLP (included in Exhibit 5.1).

Filing Compare · J P MORGAN ACCEPTANCE CORP I