Exhibit
      34 b)





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Report
      of
      Independent Registered Public Accounting Firm


Regulation
      AB Item 1122 Master Servicing Platform





Board
      of
      Directors


Aurora
      Loan Services LLC





We
      have
      examined management's assertion, included in the accompanying Certification
      Regarding Compliance
      with Applicable Servicing Criteria (the "Management Certification"), that Aurora
      Loan Services
      LLC (the "Company"), a wholly-owned subsidiary of Lehman Brothers Bank FSB,
      complied with
      the
      servicing criteria set forth in Item 1122(d) of the Securities and Exchange
      Commission's Regulation
      AB for the residential mortgage loan master servicing compliance platform (the "Regulation
      AB Item 1122 Master Servicing Platform"), as defined in the Management
      Certification, as
      of and
      for the year ended December 31, 2006, except for criteria 1122(d)(1)(ii),
      1122(d)(l)(iii), 1122(d)(2)(iii),
      1122(d)(2)(vi), 1122(d)(3)(i)(C), 1122(d)(4)(i), 1122(d)(4)(ii), 1122(d)(4)(iv)
      through 1122(d)(4)(xiii),
      and 1122(d)(4)(xv), which the Company has determined are not applicable to
      the activities
      performed by them with respect to the Regulation AB Item 1122 Master Servicing
      Platform covered
      by this report. Management is responsible for the Company's compliance with
      the
      applicable servicing
      criteria. Our responsibility is to express an opinion on management's assertion
      about the Company's
      compliance with the applicable servicing criteria based on our
      examination.





Our
      examination was conducted in accordance with attestation standards established
      by the American Institute
      of Certified Public Accountants, as adopted by the Public Company Accounting
      Oversight Board
      (United States) and, accordingly, included examining, on a test basis, evidence
      about the Company's
      compliance with the applicable servicing criteria and performing such other
      procedures as we
      considered necessary in the circumstances. Our examination included testing
      of
      less than all of the individual
      asset backed transactions and securities that comprise the Regulation AB Item
      1122 Master Servicing
      Platform, testing of less than all of the servicing activities related to the
      Regulation AB Item 1122
      Master Servicing Platform, and determining whether the Company processed those
      selected transactions
      and performed those selected activities in compliance with the applicable
      servicing criteria.
      Furthermore, our procedures were limited to the selected transactions and
      servicing activities performed
      by the Company during the period covered by this report. Our procedures were
      not designed
      to determine whether errors may have occurred either prior to or subsequent
      to
      our tests that may
      have
      affected the balances or amounts calculated or reported by the Company during
      the period covered
      by this report for the selected transactions or any other transactions. We
      believe that our examination
      provides a reasonable basis for our opinion. Our examination does not provide
      a
      legal determination
      on the Company's compliance with the servicing criteria.





In
      our
      opinion, management's assertion that the Company complied with the
      aforementioned applicable
      servicing criteria as of and for the year ended December 31, 2006 for the
      Regulation AB 1122
      Master Servicing Platform is fairly stated, in all material respects
      .





/s/
      Ernst
& Young LLP





March
      13,
      2007