**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