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KPMG
                               KPMG LLP
                               Suite 2000
                               355 South Grand Avenue
                               Los Angeles, CA 80071-1568

             Report of Independent Registered Public Accounting Firm

The Board of Directors
Newport Management Corporation:

We have examined management's assessment, included in the accompanying
Assessment of Compliance with Applicable Servicing Criteria, that Newport
Management Corporation (the Company) complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB
for pools of loans, underlying publicly issued residential mortgage-backed
securities that were issued on or after January 1, 2006 by IndyMac Bank, on
which escrow payments were disbursed in 2006 (the Platform), specifically Item
1122(d)(4)(xi), only as it relates to processing the obligor's hazard insurance
information the Company receives, providing IndyMac Bank with the applicable
hazard insurance effective date, payment amount, and payee (collectively,
Insurance Information), and providing the Insurance Information to IndyMac Bank
no later than 5 days prior to the applicable expiration dates as indicated in
the Insurance Information, as of and for the year ended December 31, 2006. The
Company has determined that no other servicing criteria are applicable to the
activities it performs with respect to the Platform. Schedule A to the
Assessment of Compliance with Applicable Servicing Criteria lists the individual
loans identified by management as constituting the Platform. Management is
responsible for the Company's compliance with those servicing criteria. Our
responsibility is to express an opinion on management's assessment about the
Company's compliance based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above 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 Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the 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 assessment that the Company complied with the
aforementioned servicing criterion as of and for the year ended December 31,
2006 is fairly stated, in all material respects.

                                                                    /s/ KPMG LLP

Los Angeles, California
February 27, 2007
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