EX-34 (c)
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Report of Independent Registered Public Accounting Firm

The Board of Directors
CitiMortgage, Inc.:

We have examined management's assessment, included in the accompanying
Management's Assessment of Compliance with Applicable Servicing Criteria, that
CitiMortgage, Inc. (the Servicer) complied with the servicing criteria set forth
in paragraph (d) of Item 1122 of the Securities and Exchange Commission's
Regulation AB in connection with the servicing of 1) first lien residential
mortgage loans (other than (a) Freddie Mac, Fannie Mae, Ginnie Mae residential
mortgage loan securitizations, (b) special bond programs and (c) loans held for
its own portfolio) and 2) student loans issued subsequent to January 1, 2006
(for which the Servicer only performs criteria 1122(d)(3)(i)(A),
1122(d)(3)(i)(B) and 1122(d)(3)(ii)) for which the Servicer performs a
particular servicing function pursuant to a servicing agreement with a third
party utilizing the Citilink system (the Platform), except for servicing
criteria 1122(d)(1)(iii) and 1122(d)(2)(iv), which the Servicer has determined
are not applicable to the activities it performs with respect to the Platform,
as of and for the year ended December 31, 2006. Management is responsible for
the Servicer's compliance with those servicing criteria. Our responsibility is
to express an opinion on management's assessment about the Servicer'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 Servicer'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 Servicer 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 Servicer 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 Servicer
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
Servicer's compliance with the servicing criteria.

As described in the accompanying Management Assessment of Compliance with
Applicable Servicing Criteria, for certain servicing criteria outlined in
Exhibit A, the Servicer has engaged various vendors to perform the activities
required by these servicing criteria. The Servicer has determined that these
vendors are not considered a "servicer" as defined in Item 1101(j) of Regulation
AB, and the Servicer has elected to take responsibility for assessing compliance
with the servicing criteria applicable to each vendor as permitted by
Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations (Interpretation 17.06). As
permitted by Interpretation 17.06, the Servicer has asserted that it has
policies and procedures in place designed to provide reasonable assurance that
the vendors'


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activities comply in all material respects with the servicing criteria
applicable to each vendor. The Servicer 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 Servicer's eligibility to apply Interpretation
17.06.

In our opinion, management's assessment that the Servicer complied with the
aforementioned servicing criteria, including certain servicing criteria outlined
in Exhibit A in the accompanying Management Assessment of Compliance with
Applicable Servicing Criteria, for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the year ended December
31, 2006 is fairly stated, in all material respects.

/s/ KPMG LLP

St. Louis, Missouri
February 27, 2007



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