KPMG
              KPMG LLP                      Telephone     314 444 1400
              Suite 900                     Fax           314 444 1470
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              St. Louis, MO 63102-1761



            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 specifies 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'

KPMG LLP, a U.S. limited liability Partnership, is the U.S. member firm of
KPMG International, a Swiss cooperative.


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