Exhibit 34.4   **Report
        of Independent Registered Public Accounting Firm**
 
 The
        Board
        of Directors
 Citibank,
        N.A.:
 
 We
        have
        examined management's assessment, included in the accompanying Mangement's
        Assertion of Compliance, that Citibank, N.A. (or “Company”) complied with
        the servicing criteria set forth in Item 1122(d) of the Securities and Exchange
        Commission’s Regulation AB for publicly-issued (i.e., transaction-level
        reporting initially required under the Securities Exchange Act of 1934, as
        amended) residential mortgage-backed securities, automobile loan or lease-backed
        securities and student loan-backed securities issued on or after January
        1, 2006
        for which the Company provides the following servicing functions: paying
        agent,
        securities administration and trustee; or securities administration and paying
        agent; or paying agent and trustee; or paying agent, collectively “Servicing
        Functions.” (the
“Platform”) ,
        excluding servicing criteria 1122(d)(1)(i), 1122(d)(1)(iii), 1122(d)(1)(iv),
        1122(d)(2)(iii), 1122(d)(4)(i), 1122(d)(4)(ii) and 1122(d)(4)(iv) through
        1122(d)(4)(xiv), which the Company has determined are not applicable to the
        activities the Company performs with respect to the Platform, as of and for
        the
        twelve months ended December 31, 2006. Management is responsible for the
        Company’s compliance with those servicing criteria. Our responsibility is to
        express an opinion on management’s assertion about the Company’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 Company’s
        compliance with the servicing criteria specified 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
        Company 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 Company 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 Company 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 Company’s compliance
        with the servicing criteria.
 
 In
        our
        opinion, management’s assessment that the Company complied with the
        aforementioned servicing criteria as of and for the twelve months ended
        December 31, 2006 is fairly stated, in all material respects.
 
  /s/
        KPMG LLP
  Chicago,
        Illinois
 February
        28, 2007