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       Report of Independent Registered Public Accounting Firm

Management of National City Bank

We have examined management's assertion, included in the accompanying
Certification Regarding Compliance with Applicable Servicing Criteria, that
National City Corporation (the Company) complied with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's
Regulation AB for the home equity line of credit servicing platform as of and
for the year ended December 31, 2006, except for 1122(d)(1)(iii),
1122(d)(2)(vi), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii)
1122(d)(4)(xiii), and 1122(d)(4)(xv), which the Company has determined are
not applicable to, the activities performed by them with respect to the
home equity line of credit servicing platform covered by this report. See
Appendix A for the asset backed transaction covered by this platform.
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 with the servicing criteria based
on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants,
as adopted by the Public Company Accounting Oversight Board (United States)
and, accordingly, included examining, on a test basis, evidence about the
Company's compliance with the applicable servicing criteria 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
and as permitted by the Interpretation 17.06 of the SEC Divisionn of
Corporation Finance Manual of Publicly Available Telephone Interpretations
("Interpretation 17.06"). 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.

As described in management's assertion, for servicing criteria 1122(d)(4)(ii)
and 1122(d)(4)(iv), the Company has engaged various vendors to perform the
activities required by these servicing criteria. The Company has determined
that these vendors are not considered a "servicer" as defined in Item 1101(j)
of Regulation AB, and the Company has elected to take responsibility for
assessing compliance with the applicable servicing criteria applicable to
each vendor as permitted by Interpretation 17.06. As permitted




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ERNST & YOUNG
                                            Ernst & Young LLP



by Interpretation 17.06, the Company 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 servicing criteria
applicable to each vendor. The Company 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 Company's eligibility to apply
Interpretation 17.06

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria, including servicing criteria
1122(d)(4)(ii) and 1122(d)(4),(iv) for which compliance is determined based
on Interpretation 17.06 as described above, as of and for the year ended
December 31, 2006 for the home equity lines of credit servicing platform,
is fairly stated, in all material respects.


                              /s/ Ernst & Young LLP

March 1, 2007










                        APPENDIX A


Citigroup HELOC Trust Series 2006-NCB1