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KPMG

                              KPMG LLP
                              Suite 2000
                              355 South Grand Avenue
                              Los Angeles, CA 90071-1568

          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 Aurora Loan Services,
LLC, on which escrow payments were disbursed in 2006 (the Platform),
specifically Item 1122(d)(4)(xi), only as it relates to: (1) processing the
obligor's hazard insurance information the Company receives; (2) providing
Aurora Loan Services, LLC with the applicable hazard insurance effective date,
payment amount, and payee (collectively, Insurance Information); (3) providing
the Insurance Information to Aurora Loan Services, LLC no later than 5 days
prior to the applicable expiration date as indicated in the Insurance
Information; and (4) disbursing escrowed insurance payments to insurance
carriers on or before the applicable expiration date, 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 28, 2007
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