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              & Young LLP**
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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)(l)(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