Exhibit 34.1

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             Report of Independent Registered Public Accounting Firm

                Regulation AB Item 1122 HELOC 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
("SEC") Regulation AB for the home equity lines of credit (HELOC) servicing
compliance platform (the "Regulation AB Item 1122 HELOC Servicing Platform"), as
defined in the Management Assertion, except for the instances of material
noncompliance described therein, as of and for the year ended December 31, 2006,
except for criteria 1122 (d)(1)(iii), 1122 (d)(2)(vi), 1122 (d)(3)(i)(C), 1122
(d)(4)(i), 1122 (d)(4)(ii), 1122 (d)(4)(vi), 1122 (d)(4)(x), 1122 (d)(4)(xi),
1122 (d)(4)(xii), 1122 (d)(4)(xiii), 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 HELOC 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 HELOC Servicing
Platform, testing of less than all of the servicing activities related to the
Regulation AB Item 1122 HELOC Servicing Platform, and determining whether the
Bank processed those selected transactions and performed those selected
activities in compliance with the applicable servicing criteria and as permitted
by the Interpretation 17.06 of the SEC 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.

                    A Member Practice of Ernst & Young Global



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Our examination does not provide a legal determination on the Bank's compliance
with the servicing criteria.

As described in the Management Assertion, for servicing criteria 1122(d)(2)(i),
1122(d)(3)(i)(A, B, and D), 1122(d)(4)(iv), 1122(d)(4)(viii), 1122(d)(4)(ix),
and 1122(d)(4)(xiv), 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 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 Bank's eligibility
to apply Interpretation 17.06.

Our examination disclosed the following material noncompliance with servicing
criteria applicable to the Bank's Regulation AB Item 1122 HELOC Servicing
Platform during the year ended December 31, 2006: 1122(d)(1)(ii), 1122(d)(2)(i),
and 1122(d)(4)(iv) with respect to vendor oversight controls over applicable
criteria and the documentational evidence of the performance of these controls;
1122(d)(3)(i)(A) with respect to the timeliness of submission of certain
periodic servicer reports; and 1122(d)(3)(i)(B) with respect to the accuracy of
certain delinquency amounts reported on the periodic servicer reports.

The information in Management Assertion's in Appendix B, Items 2 and 6, relating
to remediation efforts is presented by the Bank for information purposes. Such
information has not been subject to the procedures applied in our examination of
Management's Assertion as described above, and accordingly, we express no
opinion on it.

In our opinion, except for the material noncompliance described in the fourth
paragraph above, the Bank complied with the aforementioned servicing criteria,
including servicing criteria 1122(d)(2)(i), 1122(d)(3)(i)(A, B, and D),
1122(d)(4)(iv), 1122(d)(4)(viii), 1122(d)(4)(ix), and 1122(d)(4)(xiv) for which
compliance is determined based on Interpretation 17.06 as described in the third
paragraph above, as of and for the year ended December 31, 2006 for the
Regulation AB Item 1122 HELOC Servicing Platform.


                                                /s/ Ernst & Young LLP


March 16, 2007