**Exhibit
      34.3**





**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 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
      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’ 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