**ERNST
                & YOUNG**
            **Ernst
                & Young LLP**
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**Report
      of Independent Registered Public Accounting Firm**


Regulation
      AB Item 1122 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 servicing
      compliance platform (the "Regulation AB Item 1122 Servicing Platform"), as
      defined in the Management Certification, as of and for the year ended December
      31, 2006, except for criteria
      1122(d)(l)(iii), 1122(d)(3)(i)(C), 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 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 Servicing Platform, testing of less
      than all of
      the
      servicing activities related to the Regulation AB Item 1122 Servicing Platform,
      and determining
      whether the Company 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 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.







**ERNST
      & YOUNG**




As
      described in management's assertion, for servicing criteria 1122(d)(2)(i),
      1122(d)(4)(iv), 1122(d)(4)(vii),
      1122(d)(4)(xi) and 1122(d)(4)(xii), the Company has engaged various vendors
      to perform
      certain activities required by tliese servicing criteria. The Company has
      determined that these
      vendors are not considered a "servicer" as defined in Item 1101(j) of Regulation
      AB, and the Company 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 Company 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 Company is solely
      responsible for determining
      that it meets the SEC requirements to apply Interpretation 17.06 for the vendors
      and related
      criteria as described in its assertion, and we performed no procedures with
      respect to the Company's
      eligibility to apply Interpretation 17.06.




In
      our
      opinion, management's assertion that the Company 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) and 1122(d)(4)(xii) 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 Servicing Platform, is fairly stated, in
      all
      material respects.









/s/
      Ernst
& Young LLP




March
      13,
      2007