UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, D.C. 20549

~~Form~~FORM 8-K

CURRENT REPORT PURSUANT

~~Pursuant~~TO toSECTION ~~Section~~ 13 orOR 15(d) ofOF ~~the~~THE

~~Securities~~SECURITIES ~~Exchange~~EXCHANGE ~~Act~~ACT ofOF 1934

Date of Report (Date of earliest event reported)

~~Reported): October~~June 529, ~~2005 Greenwich Capital Acceptance, Inc. HarborView Mortgage Loan Trust 2005-8~~2006

GREENWICH CAPITAL ACCEPTANCE, INC.
(Exact name of registrant as specified in its charter)
Delaware	333-127352	06-1199884
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
600 Steamboat Road Greenwich, CT
(Address of Principal Executive Offices) (Zip Code)
Registrant’s telephone number, including area code (203) 625-2700

Luminent Mortgage Trust 2006-5

(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

333-130961

06-1199884

(State or Other Jurisdiction

Of Incorporation)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

600 Steamboat Road,

Greenwich, CT

06830

(Address of Principal Executive Offices)

(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(d) 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~~[ ] 8Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.~~01.~~14a-12)

~~Other~~[ ] ~~Events~~Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

~~This~~[ ] ~~Current Report on Form 8~~Pre-Kcommencement iscommunications ~~being~~pursuant ~~filed~~ to ~~file~~Rule a copy of the Pooling and Servicing Agreement dated as of July 1, 2005, among Greenwich Capital Acceptance, Inc., as depositor, Greenwich Capital Financial Products, Inc., as seller and U.S. Bank National Association, as trustee 13e-4(~~the “Pooling and Servicing Agreement”~~c), inunder ~~connection with~~ the ~~issuance~~Exchange byAct ~~HarborView~~(17 ~~Mortgage~~CFR ~~Loan Trust 2005-8 of Mortgage Pass-Through Certificates, Series 2005-8~~240.13e-4(c))

Item 98.01. Other Events

~~Financial~~McKee ~~Statements~~Nelson LLP has been retained by this Registrant as counsel for its Registration Statement on Form S-3 (Commission File No. 333-130961) in connection with various transactions. Legal opinions by McKee Nelson LLP to be incorporated into the Registration Statement are attached hereto as Exhibit 5.1, Exhibit 8.1 and ~~Exhibits~~Exhibit 23.1.

Item 9.01. Financial Statements and Exhibits

(a)

Not applicable.

(b)

Not applicable.

(c)

Not applicable.

(d)

Exhibits:

4 5.1

~~Pooling~~Opinion ~~and~~of ~~Servicing~~McKee ~~Agreement~~Nelson LLP as to legality (including consent of such firm).

8.1

Opinion of McKee Nelson LLP as to certain tax matters (including consent of such firm included in Exhibit 5.1).

23.1

Consent of McKee Nelson LLP (included in Exhibit 5.1).

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the ~~registrant~~Registrant has duly caused this report to be signed on its behalf by the undersigned ~~thereunto~~hereunto duly authorized.

GREENWICH CAPITAL ACCEPTANCE, INC.,

By: /s/Vinu ~~Shakti Radhakishun~~Phillips

Name: Vinu ~~Shakti Radhakishun~~Phillips

Title: Senior Vice President

Dated: ~~October~~June 529, ~~2005~~2006

EXHIBIT ~~4.1~~INDEX

Exhibit No.

Description

5.1

Opinion of McKee Nelson LLP as to legality (including consent of such firm).

8.1

Opinion of McKee Nelson LLP as to certain tax matters (including consent of such firm included in Exhibit 5.1).

23.1

Consent of McKee Nelson LLP (included in Exhibit 5.1).

June 29, 2006

Greenwich Capital Acceptance, Inc.

600 Steamboat Road

Greenwich, Connecticut 06830

Re:

Greenwich Capital Acceptance, Inc.,

Registration Statement on Form S-3

Ladies and Gentlemen:

We have acted as counsel to Greenwich Capital Acceptance, Inc., a Delaware corporation (the “Company”), in connection with the offering of the Luminent Mortgage Trust 2006-5, Mortgage Loan Pass-Through Certificates, Series 2006-5 (the “Certificates”). A Registration Statement of the Company on Form S-3 relating to the Certificates (Commission File No. 333-130961) has been filed with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”) and was declared effective on April 4, 2006. As set forth in the prospectus dated April 26, 2006 (the “Base Prospectus”), as supplemented by a prospectus supplement dated June 29, 2006 (the “Prospectus Supplement” and together with the Base Prospectus, the “Prospectus”), the Certificates will be issued pursuant to a Pooling and Servicing Agreement dated as of June 1, 2006 (the “Pooling and Servicing Agreement”), among the Depositor, Luminent Mortgage Capital, Inc., as sponsor (in such capacity, the “Sponsor”) and seller (in such capacity, the “Seller”), Wells Fargo Bank, N.A., as master servicer (in such capacity, the “Master Servicer”) and securities administrator (in such capacity, the “Securities Administrator”) and HSBC Bank USA, National Association, as trustee (in such capacity, the “Trustee”).

We have examined a form of the Pooling and Servicing Agreement, forms of the Certificates, the Prospectus, and originals or copies, certified or otherwise identified to our satisfaction, of such instruments, certificates, records and other documents, and have made such examination of law, as we have deemed necessary or appropriate for the purpose of this opinion. In our examination, we have assumed the legal capacity of all natural persons, the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as certified or photostatic copies or by facsimile or other means of electronic transmission, and the authenticity of the originals of such latter documents. With your express consent and approval, we have made all assumptions in connection with this opinion without further investigation or inquiry, unless and to the extent otherwise specified. As to facts relevant to the opinions expressed herein and the other statements made herein, we have relied, to the extent we have deemed appropriate, upon certificates and oral or written statements and representations of officers and other representatives of the Company and others.

Based upon the foregoing, we are of the opinion that:

(i)

When the Pooling and Servicing Agreement has been duly and validly authorized by all necessary action on the part of the Company and has been duly executed and delivered by the Company, the Trustee, the Sponsor, the Seller, the Master Servicer, and any other party thereto, the Pooling and Servicing Agreement will constitute a legal, valid and binding agreement of the Company, enforceable against it in accordance with its terms, except as enforcement thereof may be limited by bankruptcy, insolvency, reorganization, moratorium, fraudulent conveyance, fraudulent transfer and other similar laws relating to or affecting creditors’ rights generally and to general equitable principles (regardless of whether considered in a proceeding in equity or at law), including concepts of commercial reasonableness, good faith and fair dealing and the possible unavailability of specific performance or injunctive relief, and with respect to the rights of indemnity or contribution, as may be limited by public policy considerations;

(ii)

When the issuance and sale of the Certificates have been duly authorized by all requisite corporate action on the part of the Company, and when the Certificates have been duly and validly executed and authenticated in accordance with the terms of the Pooling and Servicing Agreement and delivered against payment therefor pursuant to the underwriting agreement dated June 29, 2006 between the Company and Greenwich Capital Markets, Inc. (the “Underwriting Agreement”), the Certificates will be duly and validly issued and outstanding, and entitled to the benefits of the Pooling and Servicing Agreement;

(iii)

Under existing law, assuming compliance with all provisions of the Pooling and Servicing Agreement, for federal income tax purposes, each segregated pool of assets for which the Pooling and Servicing Agreement directs that a REMIC election be made will qualify as a “real estate mortgage investment conduit” (“REMIC”) pursuant to Section 860D of the Internal Revenue Code of 1986, as amended (the “Code”); each Class of Certificates, other than the Class ES, Class I and Class R Certificates, will evidence ownership of “regular interests” in a REMIC within the meaning of Section 860G(a)(1) of the Code, and the Class R Certificates will be considered to represent the sole class of “residual interest” in each REMIC formed pursuant to the Pooling and Servicing Agreement for the purposes of Section 860G(a)(2) of the Code. The Final Maturity Reserve Trust will be an “outside reserve fund” beneficially owned by the beneficial owners of the Class Class I Certificates; and

(iv)

The statements contained under the caption “Material Federal Income Tax Consequences” in the Base Prospectus and the Prospectus Supplement, insofar as such statements constitute conclusions of law, are true and correct in all material respects as set forth therein.

The foregoing opinions deal only with the specific legal issues that each opinion explicitly addresses. Accordingly, the express opinions set forth above concerning a particular legal issue do not address any other matters.

In rendering the foregoing opinions, we express no opinion as to the laws of any jurisdiction other than the federal laws of the United States of America and the laws of the State of New York. The opinions set forth in this opinion express our professional judgment as to how the highest court of the applicable jurisdiction would appropriately resolve the issues in question.

We hereby consent to the filing of this letter and to the references to this firm under the headings “Legal Matters” and “Material Federal Income Tax Consequences” in the Base Prospectus and Prospectus Supplement, without implying or admitting that we are “experts” within the meaning of the Securities Act or the rules and regulations of the Commission issued thereunder, with respect to any part of the Base Prospectus or the Prospectus Supplement.

Very truly yours,

/s/McKee Nelson LLP

McKee Nelson LLP

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