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 earliest event reported): June 1215, 2006

UPFC Auto Receivables Trust 2006-A

(Exact name of registrant as specified in charter)

Delaware

333-131302-01

201402255

(State or other jurisdiction

of incorporation)

(Commission file number)

(IRS employer

identification no.)

c/o UPFC Auto Receivables Corp. (as Depositor)

3990 Westerly Place, Suite 200

Newport Beach, California

92660

(Address of principal executive offices)

(Zip code)

Registrant’s telephone number, including area code: (949) 224-1244

This filing relates to Registration Statement No. 333-131302-01

Check the appropriate box below if the Form 8-K 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 (I7 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))

TABLE OF CONTENTS

ITEM 8.01. OTHER EVENTS

ITEM 9.01. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

SIGNATURES

INDEX TO EXHIBITS

ITEM 8.01. OTHER EVENTS

~~The~~On ~~financial~~or ~~statements~~about June 15, ~~financial~~2006, ~~statement~~United ~~schedules~~Auto ~~and~~Receivables ~~management’s~~Corp. ~~assessment~~transferred ofcertain ~~the~~motor ~~effectiveness~~vehicle ofretail ~~internal~~installment ~~control~~sale ~~over~~contracts ~~financial reporting~~ (~~which~~the is“Receivables”) ~~included~~to inthe ~~Management’s~~UPFC ~~Report~~Auto onReceivables ~~Internal~~Trust ~~Control~~2006-A ~~Over~~(the ~~Financial Reporting~~“Trust”). ofThe ~~MBIA~~Trust ~~Inc.~~granted ~~and subsidiaries~~a ~~and~~security interest in the Receivables ~~financial~~to ~~statements~~Deutsche ofBank ~~MBIA~~Trust ~~Insurance~~Company ~~Corporation~~Americas and ~~subsidiaries~~issued ~~are~~Asset ~~hereby~~Backed ~~incorporated~~Notes ~~by reference~~ in ~~(i)~~ the ~~registration~~aggregate ~~statement,~~original ~~(ii)~~principal ~~the~~amount ~~prospectus~~of ~~and~~$242,000,000 (~~iii)~~ the ~~prospectus supplement, by reference to MBIA Inc~~“Notes”).’s ~~Annual~~This Current Report on Form 108-K ~~for~~is ~~the year ended December 31, 2005, and are~~ being sofiled ~~incorporated~~to infile ~~reliance~~a ondetailed ~~the~~description ~~reports~~ of the ~~PricewaterhouseCoopers~~statistical ~~LLP,~~distribution anof ~~independent~~the ~~registered~~automobile ~~public~~loans ~~accounting~~as ~~firm,~~of ~~given on~~ the ~~authority~~cut-off ofdate ~~said firm~~(the as“Detailed ~~experts in auditing and accounting~~Description”).

ITEM 9.01. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

(a)	Not applicable

(b)	Not applicable

(c)	Not applicable

(d)

Exhibits

The exhibits listed on the Exhibit Index on page 5 of this Form 8-K are filed herewith.

Page 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.


UPFC Auto Receivables Corp.

Date: June 1416, 2006

/s/ ~~Garland~~GARLAND ~~Koch~~KOCH Garland Koch Chief Financial Officer

Page 4

INDEX TO EXHIBITS

Exhibit No.	Description	Page
23.1	Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.	—
99.1	Detail Description	—

Page 5

Table of Contents

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Table of Contents

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Filing Compare · UPFC Auto Receivables Trust 2006-A