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<div class="Section1">
<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">UNITED STATES</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="4" face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">Washington, D.C. 20549</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="5" face="Times New Roman">Form 8-K</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="5" face="Times New Roman">Current Report</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="4" face="Times New Roman">&nbsp;</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman">&nbsp;</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">Date of Report (Date of earliest event reported):<b>&nbsp;</b></font> <b>October 27, 2006</b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="5" face="Times New Roman">WAMU ASSET ACCEPTANCE CORP.</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="2" face="Times New Roman">&nbsp;(Exact name of registrant as specified in its charter)</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman">333-130795</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">(</font><font size="2">Commission File Number</font>)</p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<b>Delaware</b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<b>20-2258610</b></font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font> <font size="2">(State or other jurisdiction of
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(I.R.S. Employer Identification No.)</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;incorporation)</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman">1301 SECOND AVENUE, WMC 3501A</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman">SEATTLE, WASHINGTON 98101</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="2" face="Times New Roman">(Address of principal executive offices, with zip code)</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman">(206) 554-8838</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="2" face="Times New Roman">(Registrant's telephone number, including area code)</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="2" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="2" face="Times New Roman">(Former name or former address, if changed since last report)</font></p>

<p class="MsoNormal" align="center" style='text-align:center;line-height:8.0pt; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center;line-height:8.0pt; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoBodyTextIndent2" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">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 (<i>see</i> General
Instruction A.2. below):</font></p>

<p class="MsoNormal" style='margin-top:0;margin-right:0in;margin-bottom:0; margin-left:.5in;text-indent:-.25in'>&nbsp; Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</p>

<p class="MsoNormal" style='margin-top:0;margin-right:0in;margin-bottom:0; margin-left:.5in;text-indent:-.25in'>&nbsp; Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p>

<p class="MsoNormal" style='margin-top:0;margin-right:0in;margin-bottom:0; margin-left:.5in;text-indent:-.25in'>&nbsp; Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p>

<p class="MsoNormal" style='margin-top:0;margin-right:0in;margin-bottom:0; margin-left:.5in;text-indent:-.25in'>&nbsp; Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p>

<p style="margin-top: 0; margin-bottom: 0">

<font size="3" face="Times New Roman"><br clear="all" style='page-break-before:always'>
</font>

</p>

<p class="MsoFooter" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<hr>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">Item 9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Financial Statements and Exhibits</u></font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not
applicable</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits:</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="661" style='width:495.9pt;border-collapse:collapse'>
<tr>
<td width="151" valign="top" style='width:113.4pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><u><font size="3" face="Times New Roman">Exhibit No</font></u>.</p>
</td>
<td width="180" valign="top" style='width:135.0pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">Item 601(a) of</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">Regulation S-K</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><u><font size="3" face="Times New Roman">Exhibit No.&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>
</td>
<td width="330" valign="top" style='width:247.5pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><u><font size="3" face="Times New Roman">Description</font></u></p>
</td>
</tr>

<tr>
<td width="151" valign="top" style='width:113.4pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style='margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">1</font></p>
</td>
<td width="180" valign="top" style='width:135.0pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style='margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">5.1</font></p>
</td>
<td width="330" valign="top" style='width:247.5pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style='margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">Opinion and Consent of Heller Ehrman LLP</font></p>
</td>
</tr>
</table>

<p class="MsoFooter" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoFooter" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>
</div>

<p style="margin-top: 0; margin-bottom: 0">

<font size="3" face="Times New Roman"><br clear="all" style='page-break-before:always'>
</font>

</p>

<div class="Section2">
<hr>
<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman">SIGNATURES</font></b></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 hereunto duly authorized.</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style='margin-left:3.0in; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">WAMU ASSET ACCEPTANCE CORP.</font></p>

<p class="MsoNormal" style='margin-left:3.0in; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style='margin-left:3.0in; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">Date:&nbsp;</font> October 27, 2006<font size="3" color=
"black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font> <font size="3">By:&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;
<u>/s/ Barbara Loper&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></font></p>

<p class="MsoNormal" style='margin-left:3.0in; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">Name:&nbsp; Barbara Loper</font></p>

<p class="MsoNormal" style='margin-left:3.0in; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">Title:&nbsp;&nbsp;&nbsp;&nbsp; Vice President</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>
</div>

<p style="margin-top: 0; margin-bottom: 0">

<b><font size="3" face="Times New Roman"><br clear="all" style='page-break-before: always'>
</font></b>

</p>

<div class="Section3">
<hr>
<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman">EXHIBIT INDEX</font></b></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style='border-collapse:collapse'>
<tr>
<td width="145" valign="top" style='width:108.9pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'>&nbsp;</p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">Exhibit</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><u><font size="3" face="Times New Roman">Number</font></u></p>
</td>
<td width="132" valign="top" style='width:99.0pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">Item 601(a) of</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">Regulation S-K</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><u><font size="3" face="Times New Roman">Exhibit No.&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>
</td>
<td width="240" valign="top" style='width:2.5in;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><u><font size="3" face="Times New Roman">Description</font></u></p>
</td>
</tr>

<tr>
<td width="145" valign="top" style='width:108.9pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style='margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">1</font></p>
</td>
<td width="132" valign="top" style='width:99.0pt;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style='margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">5.1</font></p>
</td>
<td width="240" valign="top" style='width:2.5in;padding:0in 5.4pt 0in 5.4pt'>
<p class="MsoNormal" style='margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">Opinion and Consent of Counsel</font></p>
</td>
</tr>
</table>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="3" face="Times New Roman">&nbsp;</font></p>
</div>

<p style="margin-top: 0; margin-bottom: 0">

<font size="3" face="Times New Roman"><br clear="all" style='page-break-before:always'>
</font>

</p>

<div class="Section4">
<p class="MsoNormal" style='text-align:justify; margin-top:0; margin-bottom:0'><font size="3" face="Times New Roman">&nbsp;</font></p>

<p class="MsoNormal" align="center" style='text-align:center; margin-top:0; margin-bottom:0'><b><font size="3" face="Times New Roman"></font></b></p>
</div>
</body>
</html>
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{"company-data": {"conformed-name": "WaMu Asset Acceptance Corp.", "cik": "0001317069", "assigned-sic": "6189", "irs-number": "202258610", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-123034", "film-number": "061169779"}, "business-address": {"street1": "1201 THIRD AVENUE, 17TH FLOOR", "city": "SEATTLE", "state": "WA", "zip": "98101", "phone": "206-461-2000"}, "mail-address": {"street1": "1201 THIRD AVENUE, 17TH FLOOR", "city": "SEATTLE", "state": "WA", "zip": "98101"}}
UNITED STATES
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):
October 27, 2006
WAMU ASSET ACCEPTANCE CORP.
(Exact name of registrant as specified in its charter)
333-130795
(
Commission File Number
)
Delaware
20-2258610
(State or other jurisdiction of
                                                           
(I.R.S. Employer Identification No.)
incorporation)
1301 SECOND AVENUE, WMC 3501A
SEATTLE, WASHINGTON 98101
(Address of principal executive offices, with zip code)
(206) 554-8838
(Registrant's telephone number, including area code)
(Former name or former address, if changed since last report)
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 (
see
General
Instruction A.2. below):
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(b) 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 9.01
Financial Statements and Exhibits
(a)        Not
applicable
(b)        Not applicable
(c)        Not applicable
(d)        Exhibits:
Exhibit No
.
Item 601(a) of
Regulation S-K
Exhibit No.
Description
1
5.1
Opinion and Consent of Heller Ehrman LLP
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 hereunto duly authorized.
WAMU ASSET ACCEPTANCE CORP.
Date:
October 27, 2006
By:
/s/ Barbara Loper
Name:  Barbara Loper
Title:     Vice President
EXHIBIT INDEX
Exhibit
Number
Item 601(a) of
Regulation S-K
Exhibit No.
Description
1
5.1
Opinion and Consent of Counsel