El ERNST & YOUNG


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       Report of Independent Registered Public Accounting Firm
          Regulation AB Item 1122 SFR Servicing Platform


The Board of Directors and Shareholder Indymac Bank, F.S.B.

We have examined management's assertion, included in the accompanying
Management's Assertion on Compliance with Applicable Regulation AB Servicing
Criteria (the "Management Assertion"), that Indymac Bank, F.S.B.
(the "Bank"), a wholly-owned subsidiary of Indymac Bancorp, Inc.,
complied with the servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commission's Regulation AB for the single family
residential ("SFR") mortgage loan servicing compliance platform
(the "Regulation AB Item 1122 SFR Servicing Platform"), as defined in
the Management Assertion, as of and for the year ended December 31, 2006,
except for criteria 1122(d)(1)(i), 1122(d)(1)(iii), 1122(d)(3)(i)(C),
1122(d)(4)(ii), and 1122(d)(4)(xv), which the Bank has determined are not
applicable to the activities performed by them with respect to the Regulation
AB Item 1122 SFR Servicing Platform covered by this report. Management is
responsible for the Bank's compliance with the applicable servicing criteria.
Our responsibility is to express an opinion on management's assertion about
the Bank'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
Bank'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 SFR
Servicing Platform, testing of less than all of the servicing activities
related to the Regulation AB Item 1122 SFR Servicing Platform, and
determining whether the Bank 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 Bank 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 Bank 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 Bank's compliance with the applicable servicing criteria.

A Member Practice of Ernst &Young Global


J ERNST & YOUNG
Ernst & Young LLP

Page 2


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

In our opinion, management's assertion that the Bank 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),
1122(d)(4)(xii), and 1122(d)(4)(xiii), 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 SFR Servicing Platform,
is fairly stated, in all material respects.
March 16, 2007