KPMG
                LLPSuite
                2000355
                South Grand AvenueLos
                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 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.








KPMG
      LLP,
      a U.S. limited liability partnership, is the U.S.


member
      firm of KPMG International, a Swiss cooperative.


















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