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**Report
      of Independent Registered Public Accounting Firm**


**Regulation
      AB Item 1122 SFR Servicing Platform**




The
      Board
      of Directors and Shareholder


Indymac
      Bank, F.S.B.




We
      have
      examined management's assertion, included in the accompanying Management's Assertion
      on Compliance with Applicable Regulation AB Servicing Criteria (the "Management
      Assertion"), that Indymac Bank, F.S.B. (the "Bank"), a wholly-owned subsidiary
      of Indymac Bancorp,
      Inc., complied with the servicing criteria set forth in Item 1122 (d) of the
      Securities and Exchange
      Commission's Regulation AB for the single family residential ("SFR") mortgage
      loan servicing
      compliance platform (the "Regulation AB Item 1122 SFR Servicing Platform"),
      as
      defined in the Management Assertion, as of and for the year ended December
      31,
      2006, except for criteria 1122(d)(l)(i), 1122(d)(l)(iii), 1122(d)(3)(i)(C),
      1122(d)(4)(ii), and 1122(d)(4)(xv), which
      the
      Bank has determined are not applicable to the activities performed by them
      with
      respect to the Regulation AB Item 1122 SFR Servicing Platform covered by this
      report. Management
      is responsible for the Bank's compliance with the applicable servicing criteria.
      Our responsibility
      is to express an opinion on management's assertion about the Bank'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 Bank'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 SFR Servicing Platform,
      testing of less than
      all
      of the servicing activities related to the Regulation AB Item 1122 SFR Servicing Platform,
      and determining whether the Bank processed those selected transactions and
      performed those
      selected activities in compliance with the servicing criteria and as permitted
      by the Interpretation
      17.06 of the Securities and Exchange Commission Division of Corporation Finance
      Manual of Publicly Available Telephone Interpretations ("Interpretation 17.06").
      Furthermore, our procedures were limited to the selected transactions and
      servicing activities performed
      by the Bank 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 Bank 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 Bank's compliance with the applicable servicing
      criteria.




A
      Member
      Practice of Ernst & Young Global
















Page
      2




As
      described in the Management's Assertion, for servicing criteria 1122(d)(2)(i),
      1122(d)(4)(iv), 1122(d)(4)(vii),
      1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xiii), the Bank has engaged various
      vendors to perform certain activities required by these servicing criteria.
      The
      Bank has determined
      that these vendors are not considered a "servicer" as defined in Item 1101(j)
      of Regulation
      AB, and the Bank has elected to take responsibility for assessing compliance
      with the applicable servicing criteria applicable to each vendor as permitted
      by
      Interpretation 17.06. As permitted
      by Interpretation 17.06, the Bank has asserted that it has policies and
      procedures in place
      designed to provide reasonable assurance that the vendors' activities comply,
      in
      all material
      respects, with servicing criteria applicable to each vendor. The Bank is solely responsible
      for determining that it meets the Securities and Exchange Commission
      requirements to apply Interpretation 17.06 for the vendors and related criteria
      as described in the Management Assertion,
      and we performed no procedures with respect to the Bank's eligibility to apply Interpretation
      17.06.




In
      our
      opinion, management's assertion that the Bank complied with the aforementioned applicable
      servicing criteria, including servicing criteria 1122(d)(2)(i), 1122(d)(4)(iv), 1122(d)(4)(vii),
      1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xiii), for which compliance
      is determined
      based on Interpretation 17.06 as described above, as of and for the year ended December
      31, 2006 for the Regulation AB 1122 SFR Servicing Platform, is fairly stated,
      in
      all material
      respects.




Ernst
      & Young




March
      16,
      2007