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<title>Prepared and filed by St Ives Financial</title>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=4>UNITED STATES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=4>SECURITIES AND EXCHANGE COMMISSION</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>WASHINGTON, D.C. 20549</font></B></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><B><font SIZE=4>FORM 8-K</font></B></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><font SIZE=2>CURRENT REPORT PURSUANT</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>TO SECTION 13 OR 15(d) OF THE</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>SECURITIES EXCHANGE ACT OF 1934</font></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><font size=2>Date of Report (Date of earliest event reported)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>May 25, 2006</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt;text-align:center;'><b><font size=5>Luminent Mortgage Trust 2006-4</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Issuing Entity)</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt;text-align:center;'><b><font size=5>Greenwich Capital Acceptance, Inc.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact Name of Depositor as Specified in its Charter)</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt;text-align:center;'><b><font size=5>Luminent Mortgage Capital, Inc.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact Name of Sponsor as Specified in its Charter)</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt;text-align:center;'><b><font size=5>Greenwich Capital Acceptance, Inc.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact Name of Registrant as Specified in its Charter)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

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                    <td align=center valign=top width="280" ><p style=' margin-bottom:0pt; margin-top:6pt;text-align:center;'><b><font size=2>Delaware</font></b><br>
<font size=2>(State or Other Jurisdiction</font><br>
<font size=2>Of Incorporation)</font><br></p></td>
        <td align=center valign=top width="280" ><p style=' margin-bottom:0pt; margin-top:6pt;text-align:center;'><b><font size=2>333-130961</font></b><br>
            <font size=2>(Commission</font><br>
<font size=2>File Number)</font><br></p></td>
        <td align=center valign=top width="280" ><p style=' margin-bottom:0pt; margin-top:6pt;text-align:center;'><b><font size=2>06-1199884</font></b><br>
            <font size=2>(I.R.S. Employer</font><br>
<font size=2>Identification No.)</font><br></p></td>
        <td width="50" >&nbsp;</td></tr></table>

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        <td width="50" >&nbsp;</td>
                    <td align=center valign=top width="280" ><font size=2>&nbsp;</font><br></td>
        <td align=center valign=top width="280" ><br></td>

        <td align=center valign=top width="280" ><br></td>
                    <td width="50" >&nbsp;</td></tr></table>

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        <td width="50" >&nbsp;</td>
                    <td align=center valign=top width="280" ><p style=' margin-bottom:0pt; margin-top:6pt;text-align:center;'><b><font size=2>600 Steamboat Road,</font></b><br>
<b><font size=2>Greenwich, CT</font></b><br>
<font size=2>(Address of Principal</font><br>
<font size=2>Executive Offices)</font><br></p></td>
        <td align=center width="280"  >&nbsp;</td>
                    <td align=center valign=top width="280" ><p style=' margin-bottom:0pt; margin-top:6pt;text-align:center;'><br>
<b><font size=2>06830</font></b><br>
<font size=2>(Zip Code)</font><br></p></td>
        <td width="50" >&nbsp;</td></tr></table>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><font size=2>Registrant&#146;s telephone number, including area code: (203) 625-2700</font></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><font size=2>No Change</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Former Name or Former Address, if Changed Since Last Report)</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt;text-align:left;'><font size=2>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:</font></p>


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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>












<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>Item 8.01. </font><u><font size=2>Other Events</font></u></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>The Registrant registered issuances of Luminent Mortgage Trust Mortgage Loan Pass-Through Certificates, Series 2006-4 on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, as amended (the &#147;Act&#148;), by a Registration Statement on Form S-3 (Registration File No. 333-130961) (the &#147;Registration Statement&#148;). Pursuant to the Registration Statement, the Registrant issued in aggregate principal amount of $481,060,200 the Class A1A, Class A1B, Class A1C, Class X, Class PO, Class A-R, Class B1, Class B2 and Class B3 Certificates (the &#147;Public Certificates&#148;) on May 25, 2006. The Public Certificates were offered pursuant to the Prospectus dated April 26, 2006, as supplemented by the Prospectus Supplement dated May&nbsp;23, 2006 (the &#147;Prospectus Supplement&#148;), a form of which was filed as an exhibit to the Registration Statement.</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>This Current Report on Form 8-K includes a copy of the Pooling and Servicing Agreement (as defined below) and other operative agreements executed in connection with the issuance of the Certificates. The Certificates were issued pursuant to a Pooling and Servicing Agreement (the &#147;Pooling and Servicing Agreement&#148;), attached hereto as </font><u><font size=2>Exhibit 4.1</font></u><font size=2>, dated as of May 1, 2006, among Greenwich Capital Acceptance, Inc., as depositor, Maia Mortgage Finance</font><font size=2> </font><font size=2>Statutory Trust, as seller, HSBC Bank USA, National Association, as trustee, Luminent Mortgage Capital, Inc., as sponsor, Greenwich Capital Financial Products, Inc., as servicing rights owner, and Wells Fargo Bank, N.A., as master servicer and securities administrator. The &#147;Certificates&#148; consist of the following classes: Class A1A, Class&nbsp;A1B,
Class A1C, Class X, Class PO, Class A-R, Class B1, Class B2, Class B3, Class B4, Class B5, Class B6, Class P and Class ES. The Certificates evidence all of the beneficial ownership interest in a trust fund (the &#147;Trust Fund&#148;) that consists primarily of a pool of adjustable rate, first lien, residential mortgage loans (the &#147;Mortgage Loans&#148;) with an aggregate outstanding principal balance of $497,219,702.81 as of May 1, 2006, together with certain other assets. Capitalized terms used herein and not otherwise defined shall have the meanings assigned to them in the Pooling and Servicing Agreement.</font></p>

<p align="center"><Font size="2" face="serif">2</font></p>

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<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>Item 9.01. Financial Statements and Exhibits</font></p>


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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>(a)</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Not applicable.</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>(b)</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Not applicable.</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>(c)</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Not applicable.</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>(d)</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Exhibits:</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>4.1</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Pooling and Servicing dated as of May 1, 2006, among Greenwich Capital Acceptance, Inc.(&#147;GCA&#148;), as depositor, Maia Mortgage Finance Statutory Trust (&#147;Maia&#148;), as seller, HSBC Bank USA, National Association (&#147;HSBC&#148;), as trustee, Luminent Mortgage Capital, Inc. (&#147;Luminent&#148;), as sponsor, Greenwich Capital Financial Products, Inc. (&#147;GCFP&#148;), as servicing rights owner, and Wells Fargo Bank, N.A. (&#147;Wells Fargo&#148;), as master servicer and securities administrator.</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>99.1</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Mortgage Loan Purchase Agreement dated as of May 1, 2006, among Luminent, as sponsor, Maia, as seller and GCA, as purchaser. </font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>99.2</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Reconstituted Servicing Agreement dated as of May 1, 2006, by and among GMAC Mortgage Corporation (&#147;GMACM&#148;), as servicer, GCA, as depositor, Luminent, as sponsor, and Maia Mortgage Finance Statutory Trust (&#147;MAIA&#148;), as owner, and acknowledged by Wells Fargo, as master servicer and as securities administrator, and HSBC, as trustee, reconstituting the Master Flow Sale and Servicing Agreement, dated and effective as of May 1, 2006 (Adjustable Rate Conventional Mortgage Loans, Group No. 2004-NC1) between GCFP, as initial owner, and GMACM, as the company.</font></p> </td> </tr></table>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>99.3</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Reconstituted Servicing Agreement dated as of May 1, 2006, by and among GMACM, as servicer, GCA, as depositor, GCFP, as servicing rights owner, Luminent, as sponsor, and MAIA, as owner, and acknowledged by Wells Fargo, as master servicer and as securities administrator, and HSBC, as trustee, reconstituting the Master Interim Servicing Agreement, dated as of January 1, 2006, between GCFP, as owner, and GMACM, as servicer.</font></p> </td> </tr></table>
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<p align="center"><Font size="2" face="serif">3</font></p>

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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>SIGNATURES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>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 style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font SIZE=2>GREENWICH CAPITAL ACCEPTANCE, INC.</font></p> </td> </tr>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'>  </p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:12pt;margin-bottom:0pt;'><font size=2>By:&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>/s/
    Vinu Phillips</font> </p> </td> </tr>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>


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        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Name:&nbsp;</font></p>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Vinu Phillips</font></p> </td> </tr>
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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Title:</font></p> </td>

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<p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Senior Vice President</font></p> </td> </tr></table>
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        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Dated:&nbsp;October
            5</font><font size=2>,
            2006</font></p>
      </td>
    </tr>
  </table>
</div>



<p align="center"><Font size="2" face="serif">4</font></p>

<hr noshade align="center" width="100%" size="2">

<div style="page-break-before:always"></div>
<page>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><U><font SIZE=2>EXHIBIT
  INDEX</font></U></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<div align=left>


  <table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse;'>
    <tr>
      <td width="14%" valign=bottom >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2pt;margin-bottom:0pt;'><b><font size=1>Exhibit</font></b><br>
          <b><font size=1>No.</font></b></p>
      </td>
      <td valign=bottom >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><b><font size=1>Description</font></b></p>
      </td>
    </tr>
    <tr style='height:.05in;'>
      <td valign=top style=' height:.05in;'>
        <hr width="35%" noshade>
      </td>
      <td valign=top style=' height:.05in;'>
        <hr width="100%" noshade align="left">
      </td>
    </tr>
    <tr style='height:.05in;'>
      <td valign=top style=' height:.05in;'>
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
      </td>
      <td valign=top style=' height:.05in;'>
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
      </td>
    </tr>
    <tr>
      <td valign=top >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2pt;margin-bottom:0pt;'><font size=2>4.2</font></p>
      </td>
      <td valign=top >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Pooling
          and Servicing dated as of May 1, 2006, among Greenwich Capital Acceptance,
          Inc. (&#147;GCA&#148;), as depositor, Maia Mortgage Finance Statutory
          Trust (&#147;Maia&#148;), as seller, HSBC Bank USA, National Association
          (&#147;HSBC&#148;), as trustee, Luminent Mortgage Capital, Inc. (&#147;Luminent&#148;),
          as sponsor, Greenwich Capital Financial Products, Inc. (&#147;GCFP&#148;),
          as servicing rights owner, and Wells Fargo Bank, N.A. (&#147;Wells Fargo&#148;),
          as master servicer and securities administrator.</font></p>
      </td>
    </tr>
    <tr style='height:.05in;'>
      <td valign=top style=' height:.05in;'>
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
      </td>
      <td valign=top style=' height:.05in;'>
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
      </td>
    </tr>
    <tr>
      <td valign=top >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2pt;margin-bottom:0pt;'><font size=2>99.1</font></p>
      </td>
      <td valign=top >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Mortgage
          Loan Purchase Agreement dated as of May 1, 2006, among Luminent, as
          sponsor, Maia, as seller and GCA, as purchaser.</font></p>
      </td>
    </tr>
    <tr style='height:.05in;'>
      <td valign=top style=' height:.05in;'>
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
      </td>
      <td valign=top style=' height:.05in;'>
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
      </td>
    </tr>
    <tr>
      <td valign=top >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2pt;margin-bottom:0pt;'><font size=2>99.2</font></p>
      </td>
      <td valign=top >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Reconstituted
          Servicing Agreement dated as of May 1, 2006, by and among GMAC Mortgage
          Corporation (&#147;GMACM&#148;), as servicer, GCA, as depositor, Luminent,
          as sponsor, and Maia Mortgage Finance Statutory Trust (&#147;MAIA&#148;),
          as owner, and acknowledged by Wells Fargo, as master servicer and as
          securities administrator, and HSBC, as trustee, reconstituting the Master
          Flow Sale and Servicing Agreement, dated and effective as of May 1,
          2006 (Adjustable Rate Conventional Mortgage Loans, Group No. 2004-NC1)
          between GCFP, as initial owner, and GMACM, as the company.</font></p>
      </td>
    </tr>
    <tr style='height:.05in;'>
      <td valign=top style=' height:.05in;'>
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
      </td>
      <td valign=top style=' height:.05in;'>
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
      </td>
    </tr>
    <tr>
      <td valign=top >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2pt;margin-bottom:0pt;'><font size=2>99.3</font></p>
      </td>
      <td valign=top >
        <p style=' margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt;'><font size=2>Reconstituted
          Servicing Agreement dated as of May 1, 2006, by and among GMACM, as
          servicer, GCA, as depositor, GCFP, as servicing rights owner, Luminent,
          as sponsor, and MAIA, as owner, and acknowledged by Wells Fargo, as
          master servicer and as securities administrator, and HSBC, as trustee,
          reconstituting the Master Interim Servicing Agreement, dated as of January
          1, 2006, between GCFP, as owner, and GMACM, as servicer.</font></p>
      </td>
    </tr>
  </table>
</div>


<p align="center"><Font size="2" face="serif">5</font></p>

<hr noshade align="center" width="100%" size="2">

</body>
</html>
[{"type": "8-K", "sequence": "1", "filename": "b415146_8k.htm", "description": "FORM 8-K", "secsgml_size_bytes": 28884}]
{"company-data": {"conformed-name": "Luminent 2006-4", "cik": "0001363758", "assigned-sic": "6189", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-130961-09", "film-number": "061130666"}, "business-address": {"street1": "C/O NORWEST BANK MINNESOTA NA", "street2": "11000 BROKEN LAND PARKWAY", "city": "COLUMBIA", "state": "MD", "zip": "21044", "phone": "2036222700"}, "mail-address": {"street1": "600 STEAMBOAT ROAD", "street2": "GREENWICH CAPITAL MARKETS INC", "city": "GREENWICH", "state": "CT", "zip": "06830"}}
Prepared and filed by St Ives Financial
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)
May 25, 2006
Luminent Mortgage Trust 2006-4
(Issuing Entity)
Greenwich Capital Acceptance, Inc.
(Exact Name of Depositor as Specified in its Charter)
Luminent Mortgage Capital, Inc.
(Exact Name of Sponsor as Specified in its Charter)
Greenwich Capital Acceptance, Inc.
(Exact Name of Registrant as Specified in its Charter)
Delaware
(State or Other Jurisdiction
Of Incorporation)
333-130961
(Commission
File Number)
06-1199884
(I.R.S. Employer
Identification No.)
600 Steamboat Road,
Greenwich, CT
(Address of Principal
Executive Offices)
06830
(Zip Code)
Registrant's telephone number, including area code: (203) 625-2700
No Change
(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:
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 8.01.
Other Events
The Registrant registered issuances of Luminent Mortgage Trust Mortgage Loan Pass-Through Certificates, Series 2006-4 on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, as amended (the "Act"), by a Registration Statement on Form S-3 (Registration File No. 333-130961) (the "Registration Statement"). Pursuant to the Registration Statement, the Registrant issued in aggregate principal amount of $481,060,200 the Class A1A, Class A1B, Class A1C, Class X, Class PO, Class A-R, Class B1, Class B2 and Class B3 Certificates (the "Public Certificates") on May 25, 2006. The Public Certificates were offered pursuant to the Prospectus dated April 26, 2006, as supplemented by the Prospectus Supplement dated May 23, 2006 (the "Prospectus Supplement"), a form of which was filed as an exhibit to the Registration Statement.
This Current Report on Form 8-K includes a copy of the Pooling and Servicing Agreement (as defined below) and other operative agreements executed in connection with the issuance of the Certificates. The Certificates were issued pursuant to a Pooling and Servicing Agreement (the "Pooling and Servicing Agreement"), attached hereto as
Exhibit 4.1
, dated as of May 1, 2006, among Greenwich Capital Acceptance, Inc., as depositor, Maia Mortgage Finance
Statutory Trust, as seller, HSBC Bank USA, National Association, as trustee, Luminent Mortgage Capital, Inc., as sponsor, Greenwich Capital Financial Products, Inc., as servicing rights owner, and Wells Fargo Bank, N.A., as master servicer and securities administrator. The "Certificates" consist of the following classes: Class A1A, Class A1B,
Class A1C, Class X, Class PO, Class A-R, Class B1, Class B2, Class B3, Class B4, Class B5, Class B6, Class P and Class ES. The Certificates evidence all of the beneficial ownership interest in a trust fund (the "Trust Fund") that consists primarily of a pool of adjustable rate, first lien, residential mortgage loans (the "Mortgage Loans") with an aggregate outstanding principal balance of $497,219,702.81 as of May 1, 2006, together with certain other assets. Capitalized terms used herein and not otherwise defined shall have the meanings assigned to them in the Pooling and Servicing Agreement.
2
Item 9.01. Financial Statements and Exhibits
(a)
Not applicable.
(b)
Not applicable.
(c)
Not applicable.
(d)
Exhibits:
4.1
Pooling and Servicing dated as of May 1, 2006, among Greenwich Capital Acceptance, Inc.("GCA"), as depositor, Maia Mortgage Finance Statutory Trust ("Maia"), as seller, HSBC Bank USA, National Association ("HSBC"), as trustee, Luminent Mortgage Capital, Inc. ("Luminent"), as sponsor, Greenwich Capital Financial Products, Inc. ("GCFP"), as servicing rights owner, and Wells Fargo Bank, N.A. ("Wells Fargo"), as master servicer and securities administrator.
99.1
Mortgage Loan Purchase Agreement dated as of May 1, 2006, among Luminent, as sponsor, Maia, as seller and GCA, as purchaser.
99.2
Reconstituted Servicing Agreement dated as of May 1, 2006, by and among GMAC Mortgage Corporation ("GMACM"), as servicer, GCA, as depositor, Luminent, as sponsor, and Maia Mortgage Finance Statutory Trust ("MAIA"), as owner, and acknowledged by Wells Fargo, as master servicer and as securities administrator, and HSBC, as trustee, reconstituting the Master Flow Sale and Servicing Agreement, dated and effective as of May 1, 2006 (Adjustable Rate Conventional Mortgage Loans, Group No. 2004-NC1) between GCFP, as initial owner, and GMACM, as the company.
99.3
Reconstituted Servicing Agreement dated as of May 1, 2006, by and among GMACM, as servicer, GCA, as depositor, GCFP, as servicing rights owner, Luminent, as sponsor, and MAIA, as owner, and acknowledged by Wells Fargo, as master servicer and as securities administrator, and HSBC, as trustee, reconstituting the Master Interim Servicing Agreement, dated as of January 1, 2006, between GCFP, as owner, and GMACM, as servicer.
3
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.
GREENWICH CAPITAL ACCEPTANCE, INC.
By:
/s/
    Vinu Phillips
Name:
Vinu Phillips
Title:
Senior Vice President
Dated: October
            5
,
            2006
4
EXHIBIT
  INDEX
Exhibit
No.
Description
4.2
Pooling
          and Servicing dated as of May 1, 2006, among Greenwich Capital Acceptance,
          Inc. ("GCA"), as depositor, Maia Mortgage Finance Statutory
          Trust ("Maia"), as seller, HSBC Bank USA, National Association
          ("HSBC"), as trustee, Luminent Mortgage Capital, Inc. ("Luminent"),
          as sponsor, Greenwich Capital Financial Products, Inc. ("GCFP"),
          as servicing rights owner, and Wells Fargo Bank, N.A. ("Wells Fargo"),
          as master servicer and securities administrator.
99.1
Mortgage
          Loan Purchase Agreement dated as of May 1, 2006, among Luminent, as
          sponsor, Maia, as seller and GCA, as purchaser.
99.2
Reconstituted
          Servicing Agreement dated as of May 1, 2006, by and among GMAC Mortgage
          Corporation ("GMACM"), as servicer, GCA, as depositor, Luminent,
          as sponsor, and Maia Mortgage Finance Statutory Trust ("MAIA"),
          as owner, and acknowledged by Wells Fargo, as master servicer and as
          securities administrator, and HSBC, as trustee, reconstituting the Master
          Flow Sale and Servicing Agreement, dated and effective as of May 1,
          2006 (Adjustable Rate Conventional Mortgage Loans, Group No. 2004-NC1)
          between GCFP, as initial owner, and GMACM, as the company.
99.3
Reconstituted
          Servicing Agreement dated as of May 1, 2006, by and among GMACM, as
          servicer, GCA, as depositor, GCFP, as servicing rights owner, Luminent,
          as sponsor, and MAIA, as owner, and acknowledged by Wells Fargo, as
          master servicer and as securities administrator, and HSBC, as trustee,
          reconstituting the Master Interim Servicing Agreement, dated as of January
          1, 2006, between GCFP, as owner, and GMACM, as servicer.
5