|EXHIBIT
  33.1
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|Managements Assertion
      of Compliance
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Management of the Agency and Trust
division of Citibank, N.A. (the Company) is responsible for providing
this platform-level assessment of compliance with the servicing criteria
specified in Item 1122(d) of Regulation AB promulgated by the Securities and
Exchange Commission.

Management has determined that the
following servicing criteria are applicable in regards to the platform for the
following period:



| | Platform:
      publicly-issued(i.e.,transaction-level reporting initially required under the
      Securities ExchangeAct of 1934, as
      amended) securities backed by insurance-related funding agreements issued
      on or afterJanuary 1, 2006, for which
      the Company provides the following servicing functions (the Platform):paying agent, calculation agent,
      trustee and registrar services.
      Applicable Servicing
      Criteria: All servicing criteria set
      forth in Item 1122(d), to the extent required by theItem 1122(d) servicing criteria in regards to the
      activities performed by the Company with respect to thePlatform as to any transaction, excluding the following
      servicing criteria: 1122(d)(l)(ii), 1122(d)(l)(iii),1122(d)(l)(iv), 1122(d)(2)(iii), 1122(d)(2)(iv),
      1122(d)(2)(vi), 1122(d)(2)(vii), 1122(d)(3)(i),
      1122(d)(4)(i)through 1122(d)(4)(xv)
      (the Applicable Servicing Criteria).
      Period: Twelve months ended
      December 31, 2006 (the Period).
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

With respect to the Platform, the
Companys management provides the following assessment of compliance in respect
of the Applicable Servicing Criteria:

- The Companys management is responsible for
  assessing the Companys compliance with the Applicable Servicing Criteria as
  of and for the Period.
- The Companys management has assessed compliance
  with the Applicable Servicing Criteria as of and for the Period. In making
  this assessment, management used the criteria set forth by the Securities and
  Exchange Commission in paragraph (d) of Item 1122 of Regulation AB.
- Based on such assessment, other than as identified
  on Schedule A hereto, as of and for the Period, the Company has complied, in
  all material respects, with the Applicable Servicing Criteria.

KPMG LLP, a registered public accounting
firm, has issued an attestation report with respect to managements assertion of
compliance with the Applicable Servicing Criteria as of and for the Period.

CITIBANK, N.A.By:_/s/
      Jeffrey VolkJeffrey
      VolkIts:Managing
      DirectorDated:February
      28, 2007


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|Schedule A
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|Material Instances of Non-Compliance
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|1. | 1122(d)(3)(ii)Amounts due to investors are allocated and remitted in accordance with timeframes, distribution priority and other terms set forth in the transaction agreements.With respect to certain remittances during the reporting period, amounts due to investors were allocated and remitted in accordance with the timeframes; distribution priority and other terms set forth in the
transaction agreements, but were not credited to such investors account until the business day next succeeding the applicable distribution date. According to the procedures of The Depository Trust Company (DTC) with respect to variable
rate securities, amounts are not debited from amounts held in the Companys account with DTC with respect to such securities until the Company provides the applicable interest rate on such securities to DTC. If the rates are provided by 2:15
(Eastern Time) (the DTC Deadline), amounts are debited on the same day. If the rates are provided after the DTC Deadline, the amounts are debited the next business day. It was noted with respect to certain distributions, the rates were
provided to DTC after the DTC Deadline. Therefore, the DTC debited the related accounts on the business day after the applicable distribution date.
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|  
|2. | 1122(d)(3)(iii)Disbursements made to an investor are posted within two business days to the Servicers investor records, or such other number of days specified in the transaction
agreements.With respect to certain disbursements during the reporting period, it was noted that although the correct disbursement amounts were made to investors, the disbursements were not posted to the investor
records within two business days.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
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