0001162318-06-001610 Sample Contracts

ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT
Assignment, Assumption and Recognition Agreement • December 14th, 2006 • J.P. Morgan Alternative Loan Trust 2006-A7 • Asset-backed securities • New York

THIS ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT (this “Assignment”), dated as of November 1, 2006, is entered into among J.P. Morgan Acceptance Corporation I, a Delaware corporation (the “Depositor”), HSBC Bank USA, National Association, as trustee (the “Trustee”) of J.P. Morgan Alternative Loan Trust 2006-A7 (the “Trust”), J.P. Morgan Mortgage Acquisition Corp. (“JPMorgan Acquisition”) and JPMorgan Chase Bank, National Association (“JPMCBNA”) as successor in interest to Chase Manhattan Mortgage Corporation (“CMMC”) and U.S. Bank National Association (the “Master Servicer”).

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SCHEDULE to the Master Agreement dated as of November 29, 2006 between
Master Agreement • December 14th, 2006 • J.P. Morgan Alternative Loan Trust 2006-A7 • Asset-backed securities • New York

JPMorgan Chase Bank, N.A. (“Morgan”) and U.S. BANK NATIONAL ASSOCIATION, not in its individual capacity but solely as Swap Trustee on behalf of the J.P. Morgan Alternative Loan Trust 2006-A7 Swap Trust (“Counterparty”)

AMENDED AND RESTATED FLOW SERVICING AGREEMENT Owner JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, Servicer Dated as of July 1, 2006
Flow Servicing Agreement • December 14th, 2006 • J.P. Morgan Alternative Loan Trust 2006-A7 • Asset-backed securities • New York
ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT
Assignment, Assumption and Recognition Agreement • December 14th, 2006 • J.P. Morgan Alternative Loan Trust 2006-A7 • Asset-backed securities • New York

THIS ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT (this “Assignment”), dated as of November 1, 2006, is entered into among J.P. Morgan Acceptance Corporation I, a Delaware corporation (the “Depositor”), HSBC Bank USA, National Association, as trustee (the “Trustee”) of J.P. Morgan Alternative Loan Trust 2006-A7 (the “Trust”), J.P. Morgan Mortgage Acquisition Corp. (“JPMorgan Acquisition”), PHH Mortgage Corporation (“PHH”), formerly known as Cendant Mortgage Corporation, Bishop’s Gate Residential Mortgage Trust (“Bishop’s Gate” and together with PHH, the “Sellers”), with PHH Mortgage Corporation, as the servicer (in such capacity, the “Servicer”) and U.S. Bank National Association (the “Master Servicer”).

ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT
Assignment, Assumption and Recognition Agreement • December 14th, 2006 • J.P. Morgan Alternative Loan Trust 2006-A7 • Asset-backed securities • New York

THIS ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT (this “Assignment”), dated as of November 1, 2006, is entered into among J.P. Morgan Acceptance Corporation I, a Delaware corporation (the “Depositor”), HSBC Bank USA, National Association, as trustee (the “Trustee”) of J.P. Morgan Alternative Loan Trust 2006-A7 (the “Trust”), J.P. Morgan Mortgage Acquisition Corp. (“JPMorgan Acquisition”), Countrywide Home Loans, Inc. (“Countrywide”), Countrywide Home Loans Servicing LP (“Servicer”) and U.S. Bank National Association (the “Master Servicer”).

Depositor Master Servicer and Securities Administrator and HSBC BANK USA, NATIONAL ASSOCIATION Trustee POOLING AND SERVICING AGREEMENT Dated as of November 1, 2006 MORTGAGE PASS-THROUGH CERTIFICATES
Pooling and Servicing Agreement • December 14th, 2006 • J.P. Morgan Alternative Loan Trust 2006-A7 • Asset-backed securities • New York
ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT
Assignment, Assumption and Recognition Agreement • December 14th, 2006 • J.P. Morgan Alternative Loan Trust 2006-A7 • Asset-backed securities • New York

THIS ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT (this “Assignment”), dated as of November 1, 2006, is entered into among J.P. Morgan Acceptance Corporation I, a Delaware corporation (the “Depositor”), HSBC Bank USA, National Association, as trustee (the “Trustee”) of J.P. Morgan Alternative Loan Trust 2006-A7 (the “Trust”), J.P. Morgan Mortgage Acquisition Corp. (“JPMorgan Acquisition”), JPMorgan Chase Bank, National Association (“JPMCBNA”) and U.S. Bank National Association (the “Master Servicer”).

Interest Rate Swap Transaction
J.P. Morgan Alternative Loan Trust 2006-A7 • December 14th, 2006 • Asset-backed securities

This Confirmation supplements, forms part of, and is subject to, the ISDA Master Agreement dated as of November 29, 2006, as amended and supplemented from time to time (the "Agreement"), between JPMORGAN CHASE BANK, N.A. ("JPMorgan") and U.S. BANK NATIONAL ASSOCIATION not in its individual capacity, but solely as Swap Trustee for the Swap Trust for the J.P. Morgan Alternative Loan Trust 2006-A7 (the "Counterparty"). All provisions contained in the Agreement govern this Confirmation except as expressly modified below.

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