AURORA LOAN SERVICES
A Lehman Brothers Company

March 13, 2007
Ernst & Young LLP
Suite 3300
370 17th Street
Denver, CO 80202

Re: Minimum Servicing Standards Compliance Attestation Engagement

In connection with your compliance attestation engagement relating to our
assertion (also referred to as management's report) regarding Aurora Loan
Services LLC's (the "Company"), a wholly-owned subsidiary of Lehman Brothers
Bank, FSB ("LBB"), compliance with servicing standards (the "Specified Minimum
Servicing Standards") set forth in Exhibit A to the Report of Management (see
Attachment I to this letter) and based on the Mortgage Bankers Association of
America's Uniform Single Attestation Program for Mortgage Bankers ("USAP") as
of and during the year ended December 31, 2006, we recognize that obtaining
representations from us concerning the information contained in this letter
is a significant procedure in enabling you to form an opinion on whether our
assertion about the Company's compliance with the Specified Minimum Servicing
Standards is fairly stated in all material respects. Accordingly, we make the
following representations with respect to our compliance with the Specified
Minimum Servicing Standards as of and during the year ended December 31, 2006,
which are true to the best of our knowledge and belief.

We recognize that, as members of management of the Company, we are responsible
for complying with the Specified Minimum Servicing Standards and the
effectiveness of the Company's internal control over compliance with these
standards. This responsibility encompasses (a) determining (identifying) and
documenting appropriate servicing compliance platform (i.e., population of
serviced assets and transactions and the underlying servicing contracts and
agreements) and the related servicing standards that are applicable to the
Company's operations as well as ensuring the adequacy and sufficiency of these
standards to satisfy the terms, conditions and requirements of all servicing
and subservicing contracts and agreements, (b) establishing and maintaining
internal control to provide reasonable assurance that the Company complies with
the Specified Minimum Servicing Standards, (c) evaluating and monitoring the
Company's compliance with the Specified Minimum Servicing Standards, including
sufficient evidential matter that exists or could be developed to support
management's evaluation of compliance (management's evaluation may include
documentation such as servicing, accounting or statistical data, documents and
electronic records, policy manuals, narrative memoranda, procedural write-ups,
flowcharts, completed questionnaires, or internal

                  10350 Park Meadows Drive, Littleton, Co. 80124



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March 13, 2007                                                          Page 2

auditors' reports), and (d) specifying reports that satisfy legal, regulatory,
or contractual requirements. Management of the Company also is responsible for
identifying, and ensuring that the Company complies with, the laws and
regulations applicable to its servicing and related activities.

We determined the servicing platform ("USAP Servicing Compliance Platform")
for purposes of our compliance assertion for the year ended December 31, 2006
consisted of all serviced residential mortgage loans, the related
securitization and similar transactions, and the underlying servicing contracts
and agreements, otherwise not included in our servicing and master servicing
platforms in accordance with Item 1122 of Regulation AB ("Reg AB Servicing
Compliance Platforms"), and accordingly, our compliance assertion and our
representations in this letter pertain to the USAP Servicing Compliance
Platform. Master servicing activities are not included in the USAP Servicing
Compliance Platform.

We represent the Specified Minimum Servicing Standards are based on the
servicing standards set forth in the USAP and are sufficient and adequate to
satisfy the applicable requirements under our servicing agreements. We have
performed an evaluation of the Company's compliance with the Specified Minimum
Servicing Standards as of December 31, 2006 and for the year then ended. Based
on this evaluation, we assert the Company has complied with the Specified
Minimum Servicing Standards as of and during the year ended December 31, 2006.

There have been no known instances of noncompliance with the Specified Minimum
Servicing Standards for the year ended December 31, 2006 and through the date of
this letter, except as noted in the Company's servicing compliance documentation
made available to you. We assessed all known servicing exceptions and instances
of noncompliance and concluded they do not represent material noncompliance with
the Specified Minimum Servicing Standards. There have been no known instances of
material noncompliance with any of the Specified Minimum Servicing Standards
during the year ended December 31, 2006. Further, there have been no known
instances of material noncompliance for the Company's Reg AB Servicing
Compliance Platforms that may indicate potential noncompliance with the
Specified Minimum Servicing Standards for the USAP Servicing Compliance
Platform.

We accept responsibility for gathering the information necessary in making
management's evaluation of compliance with the Specified Minimum Servicing
Standards. We also accept responsibility for our assertion (management's report)
and the related documentation, testing work and other support regarding
compliance with the Specified Minimum Servicing Standards. We did not base our
assertion solely or primarily on your procedures in connection with this
examination or any other engagement.


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March 13, 2007                                                          Page 3

We represent the Company did not delegate or outsource any significant
servicing responsibilities to any other third party (vendor, contractor,
subservicer or other) during the year ended December 31, 2006, except as
documented in our servicing compliance documentation made available to you.
The Company performs directly the significant majority of servicing activities
associated with the Specified Minimum Servicing Standards, and accordingly,
the Company's compliance with these standards does not depend in any material
way upon the work performed by third parties. For any significant outsourced
servicing activities pertaining to one or more of the Specified Minimum
Servicing Standards, the Company maintains effective monitoring and control
over third party activities to ensure these third parties are in compliance
with the servicing requirements. Based on our oversight and monitoring of
these third parties, we are not aware of any matters that would impact our
assertion regarding the Company's compliance with the Specified Minimum
Servicing Standards.

Management is responsible for ensuring our periodic servicer reports
(including those filed in public filings of the securitization trusts, if
applicable) satisfy the requirements in our servicing agreements and regulatory
acts, and such requirements were met during the year ended December 31, 2006
and through the date of this letter.

As of and during the year ended December 31, 2006, the Company had in effect a
fidelity bond and errors and omissions insurance policies in the amounts set
forth in management's assertion. The insurance policies and their terms and
conditions were adequate to satisfy the requirements of all of our servicing
and similar agreements and applicable Government National Mortgage Association
and other agency (e.g., Fannie Mae) eligibility guidelines, and provided
adequate insurance coverage during December 31, 2006 and through the date of
this letter.

We have made available to you all documentation and information related to
compliance with the Specified Minimum Servicing Standards.

We recognize that your attestation procedures consisted primarily of examining,
on a test basis, evidence about the Company's compliance with the Specified
Minimum Servicing Standards and performing such other procedures as you
considered necessary in the circumstances. We recognize there are inherent
limitations in the examination process, including, for example, selective
testing, and the possibility that collusion or forgery may preclude the
detection of instances of material noncompliance and errors. Accordingly,
instances of material noncompliance and errors may remain undetected. Also, we
understand that your examination was not designed to detect instances of
noncompliance and errors that were immaterial to management's assertion
regarding compliance.

We are not aware of any matters that would bear on your independence with
respect to your attestation engagement on our assertion regarding compliance
with the Specified Miminum Servicing Standards.


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March 13, 2007                                                          Page 4

Internal Control and Compliance
There have been no significant changes in internal control over compliance with
the Specified Minimum Servicing Standards or the manner in which servicing
transactions are recorded, classified, and summarized from the internal control
and servicing systems in effect during the year ended December 31, 2006.

There has been no fraud involving management or employees who have significant
roles in internal control over compliance with the Specified Minimum Servicing
Standards. There has been no fraud involving other employees that could have a
material effect on compliance with the Specified Minimum Servicing Standards.

There have been no allegations involving compliance improprieties received by
management or the Audit Committee (regardless of the source or form and
including, without limitation, allegations by "whistle-blowers"). Allegations
of financial and compliance improprieties include allegations of manipulation
of servicing data and reports by management or employees, misappropriation of
assets by management or employees, intentional circumvention of internal
controls, inappropriate influence on related party transactions by related
parties, intentional misleading of the auditors, or other allegations of
illegal acts or fraud that could result in a misstatement of management's
assertion or otherwise affect the Company's compliance with the Specified
Minimum Servicing Standards.

There have been no written or oral notices or communications from regulatory
agencies, Securities and Exchange Commission, investors, securitization
trustees, vendors, subservicers, rating agencies, internal auditors, LBB or
other affiliated entities, and other internal or external parties concerning
possible noncompliance with the Specified Minimum Servicing Standards during
the year ended December 31, 2006 and through the date of this letter.

There were no legal contingencies or pending or threatened litigation or
government or regulatory investigation related to our servicing activities
concerning possible noncompliance with the Specified Minimum Servicing
Standards during the year ended December 31, 2006 and through the date of this
letter. Further, there were no instances of violation of the laws and
regulations applicable to the Company's servicing and related activities,
events of servicer default, noncompliance with servicer covenants under our
servicing agreements, or other adverse events with respect to our servicing
duties and responsibilities during the year ended December 31, 2006 and through
the date of this letter.

We recognize that, as part of your examination, you considered the Company's
internal control over compliance with the Specified Minimum Servicing Standards
solely for the purpose of planning your examination and determining the nature,
timing, and extent of


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March 13, 2007                                                          Page 5

your procedures. We also recognize this consideration was not sufficient to
enable you to provide assurance on internal control or to identify reportable
conditions. Further, we acknowledge your examination was not designed and
cannot be relied upon to disclose irregularities (including fraud or
defalcations), or illegal acts that may exist.

Other
We are responsible for the fair presentation of information in the annual
servicer reports (including those on Form 10-K if applicable) or
certifications, if applicable or required, for the year ended December 31,
2006. We recognize you have not been engaged to audit, review or perform any
procedures on any information in these annual reports or servicer
certifications.

Whenever we make your attestation report available to others through internal
or external distribution, we recognize and confirm that it must be accompanied
by the related signed management's assertion (report), including the listing of
the Specified Minimum Servicing Standards.

Whenever your attestation report and the accompanying management's assertion
regarding compliance with the Specified Minimum Servicing Standards are planned
to be included in a public document (such as a document filed with the
Securities and Exchange Commission), we will provide to you each such document,
prior to its finalization and filing, for your review and obtain your
authorization to include your report in the public document. Further, whenever
the Company becomes aware that your attestation report and the accompanying
management's assertion regarding servicing compliance are planned to be
included in a public document by another (i.e., non-Lehman related) issuer,
we will inform you accordingly and notify such issuer of the requirements of
the securities laws to obtain your authorization to include your report in
their filing.

No events or transactions have occurred since December 31, 2006 or are pending
that would have an effect on our compliance with the Specified Minimum
Servicing Standards for the year ended December 31, 2006.

                              **********


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March 13th, 2007                                                        Page 6

We understand that your examination was conducted in accordance with
attestation standards established by the American Institute of Certified
Public Accountants and was, therefore, designed primarily for the purpose of
expressing an opinion on whether our assertion regarding the Company's
compliance with the Specified Minimum Servicing Standards is fairly stated,
in all material respects, and that your procedures were limited to those that
you considered necessary for that purpose.

                                     Very truly yours,
                                     /s/ John Skoba
                                     -----------------
                                     John Skoba
                                     Chief Financial Officer

                                     /s/ Terry Gentry
                                     -----------------
                                     Terry Gentry
                                     Managing Director
                                     Executive Vice President
                                     Loan Administration


AURORA LOAN SERVICES
A Lehman Brothers Company

                   Management's Assertion on Compliance
            with the Specified Minimum Servicing Standards Set Forth
          in the Uniform Single Attestation Program for Mortgage Bankers

                             Report of Management

We, as members of management of Aurora Loan Services LLC (the "Company"), are
responsible for complying with the servicing standards identified in the
attached Exhibit A (the "specified minimum servicing standards") as set forth
in the Mortgage Bankers Association of America's Uniform Single Attestation
Program for Mortgage Bankers ("USAP"). We also are responsible for establishing
and maintaining effective internal control over compliance with these specified
minimum servicing standards. We have performed an evaluation of the Company's
compliance with the specified minimum servicing standards as of December 31,
2006 and for the year then ended. Based on this evaluation, we assert that
during the year ended December 31, 2006, the Company complied, in all material
respects, with the specified minimum servicing standards.

As of December 31, 2006 and for the year then ended, the Company had in effect
a fidelity bond in the amount of $150,000,000 and an errors and omissions
policy in the amount of $150,000,000 from January 1, 2006 through July 31, 2006
and $100,250,000 from August 1, 2006 through and as of December 31, 2006.

                                     /s/ John Skoba
                                     -----------------
                                     John Skoba
                                     Chief Financial Officer

                                     /s/ Terry Gentry
                                     -----------------
                                     Terry Gentry
                                     Managing Director
                                     Executive Vice President
                                     Loan Administration

March 13, 2007


                  10350 Park Meadows Drive, Littleton, Co. 80124




                                                                     Exhibit A
                  Specified Minimum Servicing Standards

I. Custodial Bank Accounts

  1. Reconciliations shall be prepared on a monthly basis for all custodial
  bank accounts and related bank clearing accounts. These reconciliations
  shall:

    a. be mathematically accurate;

    b. be prepared within forty-five (45) calendar days after the cutoff date.
       The cutoff date is the date as of which a bank account is reconciled
       every month. It may, or may not, coincide with a prescribed investor
       reporting date but shall be consistent from period to period;

    c. be reviewed and approved by someone other than the person who prepared
       the reconciliation; and

    d. document explanations for reconciling items. These reconciling items
       shall be resolved within ninety (90) calendar days of their original
       identification.

  2. Funds of the servicing entity shall be advanced in cases where there is
     an overdraft in an investor's or a mortgagor's account.

  3. Each custodial account shall be maintained at a federally insured
     depository institution in trust for the applicable investor.

  4. Escrow funds held in trust for a mortgagor shall be returned to the
     mortgagor within thirty (30) calendar days of payoff of the mortgage loan.

II. Mortgage Payments

  1. Mortgage payments shall be deposited into the custodial bank accounts and
     related bank clearing accounts within two (2) business days of receipt.

  2. Mortgage payments made in accordance with the mortgagor's loan documents
     shall be posted to the applicable mortgagor records within two (2)
     business days of receipt.

  3. Mortgage payments shall be allocated to principal, interest, insurance,
     taxes or other escrow items in accordance with the mortgagor's loan
     documents.

  4. Mortgage payments identified as loan payoffs shall be allocated in
     accordance with the mortgagor's loan documents.


                  10350 Park Meadows Drive, Littleton, Co. 80124


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March 13, 2007                                                          Page 9

                                                                     Exhibit A
                  Specified Minimum Servicing Standards (continued)

III. Disbursements

  1. Disbursements made via wire transfer on behalf of a mortgagor or investor
     shall be made only by authorized personnel.

  2. Disbursements made on behalf of a mortgagor or investor shall be posted
     within two (2) business days to the mortgagor's or investor's records
     maintained by the servicing entity.

  3. Tax and insurance payments shall be made on or before the penalty or
     insurance policy expiration dates, as indicated on tax bills and insurance
     premium notices, respectively, provided that such support has been
     received by the servicing entity at least thirty (30) calendar days prior
     to these dates.

  4. Any late payment penalties paid in conjunction with the payment of any tax
     bill or insurance premium notice shall be paid from the servicing entity's
     funds and not charged to the mortgagor, unless the late payment was due to
     the mortgagor's error or omission.

  5. Amounts remitted to investors per the servicer's investor reports shall
     agree with cancelled checks, or other form of payment, or custodial bank
     statements.

  6. Unissued checks shall be safeguarded so as to prevent unauthorized access.

IV. Investor Accounting and Reporting

  1. The servicing entity's investor reports shall agree with, or reconcile to,
     investors' records on a monthly basis as to the total unpaid principal
     balance and number of loans serviced by the servicing entity.

V. Mortgagor Loan Accounting

  1. The servicing entity's mortgage loan records shall agree with, or
     reconcile to, the records of mortgagors with respect to the unpaid
     principal balance on a monthly basis.

  2. Adjustments on adjustable rate mortgage (ARM) loans shall be computed
    based on the related mortgage note and any ARM rider.

  3. Escrow accounts shall be analyzed, in accordance with the mortgagor's
     loan documents, on at least an annual basis.

  4. Interest on escrow accounts shall be paid, or credited, to mortgagors in
     accordance with the applicable state laws.


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March 13, 2007                                                         Page 10

                                                                     Exhibit A
                  Specified Minimum Servicing Standards (continued)

VI. Delinquencies

  1. Records documenting collection efforts shall be maintained during the
     period a loan is in default and shall be updated at least monthly. Such
     records shall describe the entity's activities in monitoring delinquent
     loans including, for example, phone calls, letters and mortgage payment
     rescheduling plans in cases where the delinquency is deemed temporary
     (i.e., illness or unemployment).

VII. Insurance Policies

  1. A fidelity bond and errors and omissions policy shall be in effect on the
     servicing entity throughout the reporting period in the amount of coverage
     represented to investors in management's assertion.