Free Writing Prospectus

Dated June 6, 2006

     

Filed Pursuant to Rule 433

Registration No. 333-131760

 

Sole Lead: JPMS   Co-mgrs: BofA, Citi, RBSGC   SG: Guzman, Loop
CLS   $AMT   Rtgs(M/F)   WAL   E.F.   LEGAL   Bmrk   Yield   Cpn   $Px
A-1   330mm   Aaa/AAA   0.32   ** Not offered **
A-2   270mm   Aaa/AAA   0.95   09/07   01/09   EDSF  - 4   5.432   5.37   99.998517
A-3   399mm   Aaa/AAA   1.90   02/09   07/10   EDSF  - 4   5.404   5.34   99.992466
A-4   138+mm   Aaa/AAA   2.82   04/09   01/13   SWPS  - 1   5.425   5.36   99.987681
CERTS   26+mm   A2/AA-   2.12   04/09   01/13   SWPS + 10   5.539   5.47   99.987710

 

– Timing: PRICED., settle 06/13

– 1.50% ABS

– All notes are ERISA eligible

 

The issuer has filed a registration statement (including a prospectus) with the SEC for the offering to which this communication relates. Before you invest, you should read the prospectus in that registration statement and other documents the issuer has filed with the SEC for more complete information about the issuer, the issuing trust and this offering. You may get these documents for free by visiting EDGAR on the SEC Web site at www.sec.gov. Alternatively, the issuer, any underwriter or any dealer participating in the offering will arrange to send you the prospectus if you request it by calling (866) 669-7629 or by emailing Lizmary Rodriguez at lizmary.rodriguez@jpmorgan.com. Any disclaimer below is not applicable and should be disregarded.