Item 1. Business.
Not applicable
Item 1A.
Item 1A. Risk Factors.
Not applicable
Item 1B.
Item 1B. Unresolved Staff Comments.
Not applicable
Item 2.
Item 2. Properties.
Not applicable
Item 3.
Item 3. Legal Proceedings.
Not applicable
Item 4.
Item 4. Submission of Matters to a Vote of Security Holders.
Not applicable
PART II
Item 5.
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
Not applicable
Item 6.
Item 6. Selected Financial Data.
Not applicable
Item 7.
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operation.
Not applicable
Item 7A.
Item 7A. Quantitative and Qualitative Disclosures About Market Risk.
Not applicable
Item 8.
Item 8. Financial Statements and Supplementary Data.
Not applicable
Item 9.
Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.
Not applicable
Item 9A.
Item 9A. Controls and Procedures.
Not applicable
Item 9A(T). Controls and Procedures.
Not applicable
Item 9B.
Item 9B. Other Information.
None.
PART III
Item 10.
Item 10. Directors, Executive Officers and Corporate Governances.
Not applicable
Item 11.
Item 11. Executive Compensation.
Not applicable
Item 12.
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.
Not applicable
Item 13.
Item 13. Certain Relationships and Related Transactions, and Director Independences.
Not applicable
Item 14.
Item 14. Principal Accounting Fees and Services.
Not applicable
PART IV
ADDITIONAL DISCLOSURE ITEMS PURSUANT TO GENERAL INSTRUCTION J
Item 1112(b) of Regulation AB. Significant Obligors Financial Information.
None
Item 1114(b)(2) and 1115(b) of Regulation AB. Significant Enhancement Provider Financial Information.
None
Item 1117 of Regulation AB. Legal Proceedings
None
Item 1119 of Regulation AB. Affiliations and Certain Relationships and Related Transactions
Information required by Item 1119 has been omitted from this annual report on Form 10-K because it is substantially the same information as has been provided previously in a prospectus timely filed pursuant to Rule promulgated under the Securities Act of 1933 under the same Central Index Key (CIK) code as this annual report on Form 10-K.
Item 1122 of Regulation AB. Compliance with Applicable Servicing Criteria.
See Item 15, exhibits (33) and (34)
Wells Fargo Bank, N.A.'s report on assessment of compliance with servicing criteria, attached to this report on Form 10-K as Exhibit 33(h), and the related registered public accounting firm's attestation report, attached to this report on Form 10-K as Exhibit 34(h), identify the following material instances of noncompliance with the servicing criteria: With respect to Item 1122(d)(3)(i) The Company provided incomplete data to some third parties who use such data to calculate delinquency ratios and determine the status of loans with respect to bankruptcy, foreclosure or real estate owned. Instead of the actual due date being provided for use in calculating delinquencies, the date of the first payment due to the security vas provided; 1122(d)(4)(vii) The Company, as required by certain servicing agreements, did not provide investors with prior notification of intent to foreclose.
Item 1123 of Regulation AB. Servicer Compliance Statement
See Item 15, exhibit (35)
Item 15.
Item 15. Exhibits, Financial Statement Schedules.
(a) The following is a list of documents filed as part of this Annual Report on Form 10-K:
(1) Not Applicable
(2) Not Applicable
(3) The exhibits filed in response to Item 601 of Regulation S-K are listed in the Exhibit Index
(c) Not Applicable.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.
Lehman XS Trust 2006-8
Aurora Loan Services LLC, as Master Servicer
March 29, 2007 /s/ Todd Whittemore
By: E. Todd Whittemore
Title: Executive Vice President
Aurora Loan Services LLC, as Master Servicer
EXHIBIT INDEX
Exhibit Number
Description
Trust Agreement dated as of May 1, 2006, among Structured Asset Securities Corporation, as Depositor, Aurora Loan Services LLC, as Master Servicer, and LaSalle Bank National Association, as Trustee (incorporated herein by reference from Exhibit 4 of the Current Report on Form 8-K of the registrant, as filed with the Commission on June 15, 2006).
Incorporated by reference as Exhibit (4).
Sarbanes-Oxley Certification
Report on assessment of compliance with servicing criteria for asset-backed securities
(a)
Aurora Loan Services LLC, as Master Servicer
(b)
LaSalle Bank National Association, as Trustee, paying agent and Custodian
(c)
Deutsche Bank National Trust Company, as Custodian
(d)
US Bank National Association, as Custodian
(e)
Wells Fargo Bank, National Association, as Custodian
(f)
First American Real Estate Solutions of Texas, L.P., as sub-contractor for Aurora Loan Services LLC
(g)
Newport Management Corporation, as sub-contractor for Aurora Loan Services LLC
(h)
Wells Fargo Bank, National Association, as servicer
(i)
Regulus Group LLC, as sub-contractor for Wells Fargo Bank, National Association
(j)
ZC Sterling Insurance Agency, Inc., as sub-contractor for Wells Fargo Bank, National Association
(k)
Aurora Loan Services LLC, as servicer
Attestation report on assessment of compliance with servicing criteria for asset-backed securities
(a)
Aurora Loan Services LLC, as Master Servicer
(b)
LaSalle Bank National Association, as Trustee, paying agent and Custodian
(c)
Deutsche Bank National Trust Company, as Custodian
(d)
US Bank National Association, as Custodian
(e)
Wells Fargo Bank, National Association, as Custodian
(f)
First American Real Estate Solutions of Texas, L.P., as sub-contractor for Aurora Loan Services LLC
(g)
Newport Management Corporation, as sub-contractor for Aurora Loan Services LLC
(h)
Wells Fargo Bank, National Association, as servicer
(i)
Regulus Group LLC, as sub-contractor for Wells Fargo Bank, National Association
(j)
ZC Sterling Insurance Agency, Inc., as sub-contractor for Wells Fargo Bank, National Association
(k)
Aurora Loan Services LLC, as servicer
Servicer compliance statement
(a)
Aurora Loan Services LLC, as Master Servicer
(b)
Wells Fargo Bank, National Association, as servicer
(c)
Aurora Loan Services LLC, as servicer