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GMAC
Financial Services
 200 Renaissance Center
Detroit, Michigan 48265
 Certification Regarding Compliance with Applicable Servicing Criteria
 1.
    
    GMAC LLC is responsible for assessing compliance with the servicing criteria applicable
to it under paragraph (d) of Item 1122 of Regulation AB, as of and for the year ended
December 31, 2006, and for the period from the respective date of sale for the trust to
December 31, 2006 (the Reporting Period), as set forth in Appendix A hereto. The
transactions covered by this report include retail asset-backed securities transactions for
which GMAC LLC acts as servicer, involving the Retail Automotive Loans Platform (the
Platform). The Platform consists of the activities involved in the performance of
servicing functions for (i) publicly issued retail asset-backed transactions, the securities
of which were offered on or after January 1, 2006 and (ii) certain retail asset-backed
transactions for which the Company is contractually required to make Regulation AB
compliant filings under the Securities Exchange Act of 1934, as amended, based upon the
compliance standards included in the respective transaction agreements.2.
    
    GMAC LLC has engaged certain vendors (the Vendors) to perform specific, limited or
scripted activities, and GMAC LLC elects to take responsibility for assessing compliance
with the servicing criteria or portion of the servicing criteria applicable to such Vendors
activities as set forth in Appendix A hereto;3.
    
    Except as set forth in paragraph 4 below, GMAC LLC used the criteria set forth in
paragraph (d) of Item 1122 of Regulation AB to assess the compliance with the
applicable servicing criteria;4.
    
    The criteria listed in the column titled Inapplicable Servicing Criteria on Appendix A
hereto are inapplicable to GMAC LLC based on the activities it performs, directly or
through its Vendors, with respect to the Platform;5.
    
    GMAC LLC has complied, in all material respects, with the applicable servicing criteria
as of December 31,2006 and for the Reporting Period with respect to the Platform taken
as a whole, except as described on Appendix B hereto;6.
    
    GMAC LLC has not identified and is not aware of any material instance of
noncompliance by the Vendors with the applicable servicing criteria as of December 31,
2006 and for the Reporting Period with respect to the Platform taken as a whole;7.
    
    GMAC LLC has not identified any material deficiency in its policies and procedures to
monitor the compliance by the Vendors with the applicable servicing criteria as of




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December 31, 2006 and for the Reporting Period with respect to the Platform taken as a
whole; and8.
    
    Deloitte & Touche LLP, an independent registered public accounting firm, has issued an
attestation report on GMAC LLCs assessment of compliance with the applicable servicing
criteria for the Reporting Period.
  GMAC LLCBy:
    /s/ Mark E. NewmanName:
    Mark E. NewmanTitle:
    Vice President and Chief Financial

Officer of GMAC LLC North American

Operations By:
    /s/ William J. McGrane IIIName:
    William J. McGrane IIITitle:
    Director of GMAC LLC Treasury

Accounting




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INAPPLICABLEAPPLICABLE
    
    
    
    SERVICINGSERVICING CRITERIA
    
    SERVICING CRITERIA
    

CRITERIA1PerformedbysubservicerPerformed by
    
    for whichPerformed
    
    Vendor(s) for
    
    GMACDirectly
    
    which GMAC
    
    LLC isby
    
    LLC is the
    
    NOT theGMAC
    
    Responsible
    
    ResponsibleReference
    
    Criteria
    
    LLC
    
    Party
    
    Party2General Servicing Considerations1122(d)(l)(i)
    
    Policies and procedures are instituted to monitor any
performance or other triggers and events of default in accordance
with the transaction agreements.
    
    XX
    
    
    
    XX1122(d)(l)(ii)
    
    If any material servicing activities are outsourced to third
parties, policies and procedures are instituted to monitor the
third partys performance and compliance with such servicing
activities.
    
    XX1122(d)(l)(iii)
    
    Any requirements in the transaction agreements to maintain a
back-up servicer for the pool assets are maintained.
    
    XX1122(d)(l)(iv)
    
    A fidelity bond and errors and omissions policy is in effect
on the party participating in the servicing function throughout
the reporting period in the amount of coverage required by and
otherwise in accordance with the terms of the transaction
agreements.
    
    
    
    
    
    
    
    XXCash Collection and Administration1122(d)(2)(i)
    
    Payments on pool assets are deposited into the appropriate
custodial bank accounts and related bank clearing accounts no more
than two business days following receipt, or such other number of
days specified in the transaction agreements.
    
    XX
    
    XX
    
    XX1122(d)(2)(ii)
    
    Disbursements made via wire transfer on behalf of an obligor or
to an investor are made only by authorized personnel.
    
    XX
    
    
    
    XX1l22(d)(2)(iii)
    
    Advances of funds or guarantees regarding collections, cash
flows or distributions, and any interest or other fees charged for
such advances, are made, reviewed and approved as specified in the
transaction agreements.
    
    XX1122(d)(2)(iv)
    
    The related accounts for the transaction, such as cash reserve
accounts or accounts established as a form of
overcollateralization, are separately maintained (e.g., with
respect to commingling of cash) as set forth in the transaction
agreements.
    
    XX
    
    
    
    XX1122(d)(2)(v)
    
    Each custodial account is maintained at a federally insured
depository institution as set forth in the transaction agreements.
For purposes of this criterion, federally insured depository
institution with respect to a foreign financial institution means
a foreign financial institution that meets the requirements of
Rule 13k-l(b)(l) of the Securities Exchange Act.
    
    XX
    
    
    
    XX1122(d)(2)(vi)
    
    Unissued checks are safeguarded so
as to prevent unauthorized
access.
    
    
    
    
    
    
    
    XX




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INAPPLICABLEAPPLICABLE
    
    
    
    SERVICINGSERVICING CRITERIA
    
    SERVICING CRITERIA
    

CRITERIA1PerformedbysubservicerPerformed by
    
    for whichPerformed
    
    Vendor(s) for
    
    GMACDirectly
    
    which GMAC
    
    LLC isby
    
    LLC is the
    
    NOT theGMAC
    
    Responsible
    
    ResponsibleReference
    
    Criteria
    
    LLC
    
    Party
    
    Party21122(d)(2)(vii)
    
    Reconciliations are prepared on a monthly basis
for all asset-backed securities related bank accounts,
including custodial accounts and related bank clearing
accounts. These reconciliations are (A) mathematically
accurate; (B) prepared within 30 calendar days after
the bank statement cutoff date, or such other number
of days specified in the transaction agreements; (C)
reviewed and approved by someone other than the person
who prepared the reconciliation; and (D) contain
explanations for reconciling items. These reconciling
items are resolved within 90 calendar days of their
original identification, or such other number of days
specified in the transaction agreements.
    
    XX
    
    
    
    XXInvestor Remittances and Reporting1122(d)(3)(i)
    
    Reports to investors, including those to be filed
with the Commission, are maintained in accordance with
the transaction agreements and applicable Commission
requirements, Specifically, such reports (A) are
prepared in accordance with timeframes and other terms
set forth in the transaction agreements; (B) provide
information calculated in accordance with the terms
specified in the transaction agreements; (C) are filed
with the Commission as required by its rules and
regulations; and (D) agree with investors or the
trustees records as to the total unpaid principal
balance and number of pool assets serviced by the
Servicer.
    
    XX
    
    
    
    XX1122(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.
    
    XX
    
    
    
    XX1122(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.
    
    XX
    
    
    
    XX1122(d)(3)(iv)
    
    Amounts remitted to investors per the investor
reports agree with cancelled checks, or other form of
payment, or custodial bank statements.
    
    XX
    
    
    
    XXPool Asset Administration1122(d)(4)(i)
    
    Collateral or security on pool assets is
maintained as required by the transaction agreements
or related mortgage loan documents.
    
    XX
    
    
    
    XX1122(d)(4)(ii)
    
    Pool assets and related documents are safeguarded
as required by the transaction agreements
    
    XX
    
    
    
    XX1122(d)(4)(iii)
    
    Any additions, removals or substitutions to the
asset pool are made, reviewed and approved in
accordance with any conditions or requirements in the
transaction agreements.
    
    XX
    
    
    
    XX1122(d)(4)(iv)
    
    Payments on pool assets, including any payoffs,
made in accordance with the related pool asset
documents are posted to the Servicers obligor
records maintained no more than two business days
after receipt, or such other number of days specified
in the transaction agreements, and allocated to
principal, interest or other items (e.g., escrow) in
accordance with the related [pool asset]
documents.
    
    XX
    
    
    
    XX1122(d)(4)(v)
    
    The Servicers records regarding the pool assets
agree with the Servicers records with respect to an
obligors unpaid principal
    
    XX
    
    
    
    XX




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INAPPLICABLEAPPLICABLE
    
    
    
    SERVICINGSERVICING CRITERIA
    
    SERVICING CRITERIA
    
    CRITERIA1PerformedbysubservicerPerformed by
    
    for whichPerformed
    
    Vendor(s) for
    
    GMACDirectly
    
    which GMAC
    
    LLC isby
    
    LLC is the
    
    NOT theGMAC
    
    Responsible
    
    ResponsibleReference
    
    Criteria
    
    LLC
    
    Party
    
    Party2balance.1122(d)(4)(vi)
    
    Changes with respect to the terms or status of an
obligors pool assets (e.g., loan modifications or
re-agings) are made, reviewed and approved by authorized
personnel in accordance with the transaction agreements and
related pool asset documents.
    
    XX1122(d)(4)(vii)
    
    Loss mitigation or recovery actions (e.g., forbearance
plans, modifications and deeds in lieu of foreclosure,
foreclosures and repossessions, as applicable) are
initiated, conducted and concluded in accordance with the
timeframes or other
requirements established by the transaction agreements.
    
    XX1122(d)(4)(viii)
    
    Records documenting collection efforts are maintained
during the period a pool asset is delinquent in accordance
with the transaction agreements. Such records are
maintained on at least a monthly basis, or such other
period specified in the transaction agreements, and
describe the entitys activities in monitoring delinquent
pool assets including, for example, phone calls, letters
and payment rescheduling plans in cases where delinquency
is deemed temporary (e.g., illness or unemployment).
    
    XX1122(d)(4)(ix)
    
    Adjustments to interest rates or rates of return for
pool assets with variable rates are computed based on the
related pool asset documents.
    
    
    
    
    
    
    
    XX1122(d)(4)(x)
    
    Regarding any funds held in trust for an obligor (such
as escrow accounts): (A) such funds arc analyzed, in
accordance with the obligors pool asset documents, on at
least an annual basis, or such other period specified in
the transaction agreements; (B) interest on such funds is
paid, or credited, to obligors in accordance with
applicable pool asset documents and state laws; and (C)
such funds are returned to the obligor within 30 calendar
days of full repayment of the related pool assets, or such
other number of days specified in the transaction
agreements.
    
    
    
    
    
    
    
    XX1122(d)(4)(xi)
    
    Payments made on behalf of an obligor (such as tax or
insurance payments) are made on or before the related
penalty or expiration dates, as indicated on the
appropriate bills or notices for such payments, provided
that such support has been received by the Servicer at
least 30 calendar days prior to these dates, or such other
number of days specified in the transaction
agreements.
    
    XX1122(d)(4)(xii)
    
    Any late payment penalties in connection with any
payment to be made on behalf of an obligor are paid from
the Servicers funds and not charged to the obligor, unless
the late payment was due to the obligors error or
omission.
    
    XX1122(d)(4)(xiii)
    
    Disbursements made on behalf of an obligor are posted
within two business days to the obligors records
maintained by the Servicer, or such other number of days
specified in the transaction
agreements.
    
    XX1122(d)(4)(xiv)
    
    Delinquencies, charge-offs and uncollectible accounts
are recognized and recorded in accordance with the
transaction agreements.
    
    XX1122(d)(4)(xv)
    
    Any external enhancement or other support, identified
in Item 1114(a)(l) through (3) or Item 1115 of Regulation
AB, is maintained as set forth in the transaction
agreements.
    
    XX
    
    
    
    XX




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