UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 10-K

(Mark One)
|X| ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT
OF 1934 For the fiscal year ended: December 31, 2006
                                       or
|_| TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE
ACT OF 1934 For Transition period ______________________________


             Commission File Number of issuing entity: 333-131213-10
                           RALI SERIES 2006-QS7 TRUST
           (Exact name of issuing entity as specified in its charter)

                        RESIDENTIAL ACCREDIT LOANS, INC.
              (Exact name of depositor as specified in its charter)

                        RESIDENTIAL FUNDING COMPANY, LLC
               (Exact name of sponsor as specified in its charter)

                                    New York
      (State or other jurisdiction of incorporation or organization of the
                                 issuing entity)

            c/o Residential Funding Company, LLC, as Master Servicer
                         8400 Normandale Lake Boulevard
                          Minneapolis, Minnesota 55437
           (Address of principal executive offices of issuing entity)

                                 (952) 857-7000
                     (Telephone number, including area code)

                                      None
                      (I.R.S. Employer Identification No.)

                                       N/A
           (Former name, former address, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act: None
Securities Registered pursuant to Section 12(g) of the Act: None


<PAGE>


Indicate by check mark if the  registrant is a well-known  seasoned  issuer,  as
defined in Rule 405 of the Securities Act.
Yes |_|  No  |X|

Indicate  by  check  mark if the  registrant  is not  required  to file  reports
pursuant to Section 13 or Section 15(d) of the Act.
Yes |X|  No  |_|

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements  for the past 90 days.
|X| Yes |_| No

Indicate by check mark if disclosure of delinquent  filers  pursuant to Item 405
of Regulation  S-K is not contained  herein,  and will not be contained,  to the
best of registrant's  knowledge,  in definitive proxy or information  statements
incorporated  by reference in Part II of the Form 10-K or any  amendment to this
Form 10-K. |X|

[Item 405 of Regulation S-K is not applicable.]

Indicate by check mark whether the registrant is a large  accelerated  filer, an
accelerated  filer, or a  non-accelerated  filer. See definition of "accelerated
filer and large  accelerated  filer" in Rule 12b-2 of the Exchange  Act.  (Check
one):
Large accelerated filer |_| Accelerated  filer |_|  Non-accelerated  filer |X|

Indicate by check mark whether the  registrant is a shell company (as defined in
Rule 12b-2 of the Act).
Yes |_| No |X|

Registrant  has no  voting  or  non-voting  common  equity  outstanding  held by
non-affiliates.


<PAGE>


                                     PART I

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 1: Business.
Item 1A: Risk Factors.
Item 2: Properties.
Item 3: Legal Proceedings.
Item 4: Submission of Matters to a Vote of Security Holders.

ITEM 1B. UNRESOLVED STAFF COMMENTS.

Not Applicable.

SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J TO FORM
10-K:

ITEM 1112(B) OF REGULATION AB.  SIGNIFICANT  OBLIGORS OF POOL ASSETS  (FINANCIAL
INFORMATION).

None.

ITEM 1114(B)(2) OF REGULATION AB: CREDIT  ENHANCEMENT AND OTHER SUPPORT,  EXCEPT
FOR CERTAIN DERIVATIVES INSTRUMENTS (FINANCIAL INFORMATION).

None.

ITEM  1115(B) OF  REGULATION  AB:  CERTAIN  DERIVATIVES  INSTRUMENTS  (FINANCIAL
INFORMATION).

Based  on the  standards  set  forth  in  Item  1115(b)  of  Regulation  AB,  no
information is required in response to this Item.

ITEM 1117 OF REGULATION AB: LEGAL PROCEEDINGS.

There are no material pending legal or other proceedings  involving the mortgage
loans or Residential Funding Company,  LLC ("Residential  Funding"),  as sponsor
and master servicer, Residential Accredit Loans, Inc., as depositor, RALI Series
2006-QS7   Trust,   as  the   issuing   entity,   Homecomings   Financial,   LLC
("Homecomings")  and GMAC Mortgage,  LLC ("GMACM"),  as  subservicers,  or other
parties  described in Item 1117 of  Regulation AB that,  individually  or in the
aggregate,  would have a material  adverse impact on investors in the securities
(the "Securities") to which this report relates.


<PAGE>


Residential  Funding,  Homecomings  and GMACM are  currently  parties to various
legal  proceedings  arising  from time to time in the  ordinary  course of their
businesses,  some of which  purport to be class  actions.  Based on  information
currently available,  it is the opinion of Residential Funding,  Homecomings and
GMACM that the  eventual  outcome of any  currently  pending  legal  proceeding,
individually  or in the  aggregate,  will not have a material  adverse effect on
their ability to perform their obligations in relation to the mortgage loans. No
assurance,  however,  can be  given  that  the  final  outcome  of  these  legal
proceedings, if unfavorable,  either individually or in the aggregate, would not
have a material adverse impact on Residential Funding, Homecomings or GMACM. Any
such  unfavorable  outcome  could  adversely  affect the ability of  Residential
Funding,  Homecomings  or GMACM to perform its servicing  duties with respect to
the  mortgage  loans and  potentially  lead to the  replacement  of  Residential
Funding, Homecomings or GMACM with a successor servicer.


                                     PART II

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 5:    Market for Registrant's Common Equity, Related Stockholder Matters
           and Issuer Purchases of Equity Securities.
Item 6:    Selected Financial Data.
Item 7:    Management's Discussion and Analysis of Financial Condition and
           Results of Operations.
Item 7A:   Quantitative and Qualitative Disclosures about Market Risk.
Item 8:    Financial Statements and Supplementary Data.
Item 9:    Changes in and Disagreements with Accountants on Accounting and
           Financial Disclosure. Item 9A: Controls and Procedures.

ITEM 9B: OTHER INFORMATION.

None.

                                    PART III

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 10:   Directors and Executive Officers of the Registrant.
Item 11:   Executive Compensation.
Item 12:   Security Ownership of Certain Beneficial Owners and Management and
           Related Stockholder Matters.
Item 13:   Certain Relationships and Related Transactions.
Item 14:   Principal Accountant Fees and Services.


<PAGE>


SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J TO FORM
10-K:

ITEM 1119 OF REGULATION AB:  AFFILIATIONS AND CERTAIN RELATIONSHIPS AND RELATED
TRANSACTIONS.

Information  contemplated  by Item 1119 of  Regulation  AB has been omitted from
this report in reliance on the Instruction to Item 1119.

ITEM 1122 OF REGULATION AB: COMPLIANCE WITH APPLICABLE SERVICING CRITERIA.

Each of  Residential  Funding  Company,  LLC, GMAC  Mortgage,  LLC,  Homecomings
Financial,  LLC,  National  City  Mortgage  Co.,  Regulus  Group  LLC,  SunTrust
Mortgage,  Inc.,  SunTrust Bank, Inc.,  Deutsche Bank Trust Company Americas and
Wells Fargo Bank,  National  Association  (each, a "Servicing  Participant") has
been  identified  by the  registrant as a party  participating  in the servicing
function  with  respect to the pool  assets  held by the  Issuing  Entity.  Each
Servicing Participant has completed a report on an assessment of compliance with
the servicing criteria applicable to such Servicing Participant (each, a "Report
on  Assessment") as of December 31, 2006 and for the period covered by this Form
10-K, which Reports on Assessment are attached as exhibits to this Form 10-K. In
addition,  each Servicing  Participant has provided an attestation report (each,
an  "Attestation  Report") by a registered  independent  public  accounting firm
regarding its related Report on Assessment.  Each Attestation Report is attached
as an exhibit to this Form 10-K.

A Servicing  Participant may engage one or more vendors to perform  specific and
limited,  or scripted  activities  that  address all or a portion of one or more
servicing criteria applicable to such Servicing Participant. In general in these
cases,  the Servicing  Participant  has  instituted  policies and  procedures to
monitor whether such vendors'  activities  comply in all material  respects with
such  servicing  criteria,  and may elect to take  responsibility  for assessing
compliance with the servicing criteria applicable to such vendors' activities in
such  Servicing   Participant's  Report  on  Assessment.   Where  the  Servicing
Participant  has not  instituted  such  policies  and  procedures,  or where the
Servicing  Participant  does  not  otherwise  elect to take  responsibility  for
assessing its vendors'  activities,  the vendor is itself treated as a Servicing
Participant  and is required to provide its own Report on Assessment and related
Attestation Report.

Except as disclosed below, no Report on Assessment or related Attestation Report
has identified  (i) any material  instance of  noncompliance  with the servicing
criteria  identified  in such Report on  Assessment as applicable to the related
Servicing  Participant  or  (ii)  any  material  deficiency  in  such  Servicing
Participant's policies and procedures to monitor vendor compliance.


<PAGE>


Exceptions:

Residential  Funding  Company,   LLC:  The  Report  on  Assessment  prepared  by
Residential  Funding  Company,  LLC  and the  related  Attestation  Report  have
identified material noncompliance with one servicing criterion applicable to it.
Specifically,   with  regard  to  servicing  criterion  1122(d)(3)(i)(B)  (which
contemplates  that  reports  to  investors  provide  information  calculated  in
accordance with the terms specified in the transaction agreements),  information
required  by the  transaction  agreements  was  excluded  from,  or  incorrectly
reported in, certain of the investor  reports.  The registrant  does not believe
these  reporting  errors had any material  impacts or effects on  investors  and
corrective action was completed to address ongoing compliance.

National City  Mortgage Co.: The Report on Assessment  prepared by National City
Mortgage Co. ("NCM") and the related Attestation Report have identified material
instances  of  noncompliance  with  one  servicing  criteria  applicable  to it.
Specifically,   with  regard  to  servicing  criterion  1122(d)(3)(i)(A)  (which
contemplates   that  reports  to  investors  are  prepared  in  accordance  with
timeframes and other terms set forth in the transaction  agreements),  instances
were noted (NCM indicates 29 possible  instances) in which NCM failed to provide
the  master  servicer  with  delinquency/default  loan data  reports  within the
timeframes or otherwise as set forth in the transaction agreements.

SunTrust Mortgage,  Inc.: The Report on Assessment prepared by SunTrust Mortgage
Inc.  ("SMI")  and the  related  Attestation  Report  have  identified  material
instances of  noncompliance  with three  servicing  criteria  applicable  to it.
Specifically, for the period from January 1, 2006 through December 31, 2006 -

    o   With regard to servicing  criterion  1122(d)(1)(i),  which  contemplates
        that policies and procedures  are instituted to monitor any  performance
        or  other  triggers  and  events  of  default  in  accordance  with  the
        transaction  agreements,  SMI  had  not  instituted  such  policies  and
        procedures.

    o   With regard to servicing  criterion  1122(d)(2)(i),  which  contemplates
        that payments on pool assets are  administered  in  accordance  with the
        terms of the transaction agreements, SMI did not deposit payments on the
        mortgage loans into the appropriate  custodial bank accounts and related
        bank clearing accounts within two business days of receipt or such other
        number of days specified in the transaction agreements.

    o   With regard to servicing  criterion  1122(d)(2)(iv),  which contemplates
        that, for each transaction,  the related custodial or other accounts are
        separately  maintained as set forth in the transaction  agreements,  SMI
        did not  separately  maintain such accounts for each  transaction as set
        forth in the applicable transaction agreements.


<PAGE>


Platform-Level Reports:

Regulations of the Securities and Exchange  Commission  (the "SEC") require that
each  Servicing  Participant  complete a Report on  Assessment  at a  "platform"
level,  meaning that the transactions covered by the Report on Assessment should
include  all  asset-backed  securities  transactions  involving  such  Servicing
Participant  that are backed by the same asset type.  More recent  guidance from
the SEC staff identifies additional parameters which a Servicing Participant may
apply to define  and  further  limit its  platform.  For  example,  a  Servicing
Participant  may define its  platform  to include  only  transactions  that were
completed  on or after  January  1, 2006 and that were  registered  with the SEC
pursuant  to  the  Securities  Act  of  1933.  Each  Servicing   Participant  is
responsible  for defining its own platform,  and each  platform  will  naturally
differ based on various factors,  including the Servicing Participant's business
model and the transactions in which it is involved.

Based on our understanding of their platforms and the guidance that is available
at this time, we believe that the parameters by which the Servicing Participants
have defined their platforms should be permissible.  However,  because the SEC's
regulations  are new and the guidance  that is available at this time is subject
to clarification or change, we cannot assure you that the SEC and its staff will
necessarily agree.

ITEM 1123 OF REGULATION AB: SERVICER COMPLIANCE STATEMENT.

Each of  Residential  Funding  Company,  LLC, GMAC  Mortgage,  LLC,  Homecomings
Financial,  LLC, National City Mortgage Co. and SunTrust Mortgage, Inc. (each, a
"Servicer")  has been identified by the registrant as a servicer with respect to
the pool  assets  held by the  Issuing  Entity.  Each  Servicer  has  provided a
statement  of  compliance  with  its  obligations   under  servicing   agreement
applicable to such Servicer (a "Compliance Statement") for the period covered by
this Form 10-K,  in each case  signed by an  authorized  officer of the  related
servicer. Each Compliance Statement is attached as an exhibit to this Form 10-K.

Except as disclosed  below, no Compliance  Statement has identified any instance
where the  related  Servicer  has failed to fulfill  its  obligations  under the
applicable servicing agreement in any material respect.

Exceptions:

SunTrust Mortgage, Inc.: The Compliance Statement prepared by SunTrust Mortgage,
Inc. ("SMI")  indicates that, as of January 1, 2006, SMI did not have procedures
in place  to  monitor  compliance  with  provisions  of  applicable  transaction
agreements  governing  transactions  subject  to  Regulation  AB,  including  in
particular  provisions  relating to or affecting the servicing criteria outlined
in Item 1122 of Regulation AB.

SMI indicates in its Compliance Statement that specific measures were undertaken
and completed to address the absence of such procedures, as more fully described
in its Compliance Statement.  We have not independently verified the accuracy of
SMI's assertions or the adequacy of its remediation efforts.


<PAGE>


                                     PART IV

ITEM 15.       EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

        (a)(1) Not Applicable.

        (a)(2) Not Applicable.

        (a)(3) Not Applicable.

        (b) Exhibits.

EXHIBIT
NUMBER                                     DESCRIPTION
------------    ----------------------------------------------------------------
3.1             Certificate of Incorporation of Residential Accredit Loans, Inc.
                (incorporated by reference to the Annual Report on Form 10-K for
                the  period  ended  December  31,  2006,  filed  by RALI  Series
                2006-QA1 Trust with the Securities and Exchange Commission).
3.2             Bylaws of Residential  Accredit  Loans,  Inc.  (incorporated  by
                reference to the Annual Report on Form 10-K for the period ended
                December 31, 2006,  filed by RALI Series 2006-QA1 Trust with the
                Securities and Exchange Commission).
10.1            Series  Supplement,  dated as of June 1, 2006,  and the Standard
                Terms of Pooling and Servicing  Agreement,  dated as of March 1,
                2006,  among  Residential  Accredit  Loans,  Inc.,  as  company,
                Residential Funding Company,  LLC (formerly  Residential Funding
                Corporation),  as  master  servicer,  and  Deutsche  Bank  Trust
                Company Americas,  as trustee  (incorporated by reference to the
                Report  on  Form  8-K  filed  by the  Issuing  Entity  with  the
                Securities and Exchange Commission on July 14, 2006).
10.2            Assignment and Assumption Agreement,  dated as of June 29, 2006,
                between Residential Funding Company,  LLC (formerly  Residential
                Funding   Corporation)  and  Residential  Accredit  Loans,  Inc.
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on July 14, 2006).
10.3            Confirmation,  dated as of June 29, 2006,  between Deutsche Bank
                Trust Company Americas,  as trustee on behalf of the RALI Series
                2006-QS7  Trust,   and  Wachovia  Bank,   National   Association
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on July 14, 2006).
31.1            Certification of Residential  Funding  Company,  LLC pursuant to
                Rule  13a-14(d)/15d-14(d)  under the Securities  Exchange Act of
                1934.


<PAGE>


33.1            Report on Assessment of Compliance  with  Servicing  Criteria of
                Residential Funding Company, LLC as of December 31, 2006 and for
                the period covered by this Form 10-K.
33.2            Report on Assessment of Compliance  with  Servicing  Criteria of
                GMAC  Mortgage,  LLC as of December  31, 2006 and for the period
                covered by this Form 10-K.
33.3            Report on Assessment of Compliance  with  Servicing  Criteria of
                Homecomings  Financial,  LLC as of December 31, 2006 and for the
                period covered by this Form 10-K.
33.4.1          Report on Assessment of Compliance  with  Servicing  Criteria of
                National  City  Mortgage Co. as of December 31, 2006 and for the
                period covered by this Form 10-K.
33.4.2          Report on Assessment of Compliance  with  Servicing  Criteria of
                Regulus  Group LLC as of  December  31,  2006 and for the period
                covered by this Form 10-K.
33.5.1          Report on Assessment of Compliance  with  Servicing  Criteria of
                SunTrust  Mortgage,  Inc.  as of  December  31, 2006 and for the
                period covered by this Form 10-K.
33.5.2          Report on Assessment of Compliance  with  Servicing  Criteria of
                SunTrust  Bank,  Inc. as of December 31, 2006 and for the period
                covered by this Form 10-K.
33.6            Report on Assessment of Compliance  with  Servicing  Criteria of
                Deutsche Bank Trust Company Americas as of December 31, 2006 and
                for the period covered by this Form 10-K.
33.7            Report on Assessment of Compliance  with  Servicing  Criteria of
                Wells Fargo Bank,  National  Association as of December 31, 2006
                and for the period covered by this Form 10-K.
34.1            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance  with Servicing  Criteria  relating to Residential
                Funding Company, LLC.
34.2            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to GMAC Mortgage,
                LLC.
34.3            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance  with Servicing  Criteria  relating to Homecomings
                Financial, LLC.
34.4.1          Attestation  Report  of  Ernst &  Young,  LLP on  Assessment  of
                Compliance  with  Servicing  Criteria  relating to National City
                Mortgage Co.
34.4.2          Attestation  Report of KPMG LLP on Assessment of Compliance with
                Servicing Criteria relating to National City Mortgage Co.
34.5.1          Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of  Compliance  with  Servicing  Criteria  relating  to SunTrust
                Mortgage, Inc.
34.5.2          Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to SunTrust Bank,
                Inc.
34.6            Attestation  Report of KPMG LLP on Assessment of Compliance with
                Servicing  Criteria  relating  to  Deutsche  Bank Trust  Company
                Americas.
34.7            Attestation  Report of KPMG LLP on Assessment of Compliance with
                Servicing  Criteria  relating  to  Wells  Fargo  Bank,  National
                Association.
35.1            Servicer  Compliance  Statement of Residential  Funding Company,
                LLC.
35.2            Servicer Compliance Statement of GMAC Mortgage, LLC.
35.3            Servicer Compliance Statement of Homecomings Financial, LLC.
35.4            Servicer Compliance Statement of National City Mortgage Co.


<PAGE>


35.5            Servicer Compliance Statement of SunTrust Mortgage, Inc.


        (c)    Not Applicable.


<PAGE>


                                   SIGNATURES

Pursuant to the  requirements of Section 13 or 15(d) of the Securities  Exchange
Act of 1934,  the  registrant  has duly  caused  this report to be signed on its
behalf by the undersigned, thereunto duly authorized.

Date:  March 26, 2007
                                   RALI SERIES 2006-QS7 TRUST

                                   By:  Residential Funding Company, LLC,
                                          as Master Servicer

                                          By:  /s/ Anthony N. Renzi
                                               Name: Anthony N. Renzi
                                               Title: Managing Director






<PAGE>


                                INDEX TO EXHIBITS
EXHIBIT
NUMBER                                   DESCRIPTION
------------    ----------------------------------------------------------------
3.1             Certificate of Incorporation of Residential Accredit Loans, Inc.
                (incorporated by reference to the Annual Report on Form 10-K for
                the  period  ended  December  31,  2006,  filed  by RALI  Series
                2006-QA1 Trust with the Securities and Exchange Commission).
3.2             Bylaws of Residential  Accredit  Loans,  Inc.  (incorporated  by
                reference to the Annual Report on Form 10-K for the period ended
                December 31, 2006,  filed by RALI Series 2006-QA1 Trust with the
                Securities and Exchange Commission).
10.1            Series  Supplement,  dated as of June 1, 2006,  and the Standard
                Terms of Pooling and Servicing  Agreement,  dated as of March 1,
                2006,  among  Residential  Accredit  Loans,  Inc.,  as  company,
                Residential Funding Company,  LLC (formerly  Residential Funding
                Corporation),  as  master  servicer,  and  Deutsche  Bank  Trust
                Company Americas,  as trustee  (incorporated by reference to the
                Report  on  Form  8-K  filed  by the  Issuing  Entity  with  the
                Securities and Exchange Commission on July 14, 2006).
10.2            Assignment and Assumption Agreement,  dated as of June 29, 2006,
                between Residential Funding Company,  LLC (formerly  Residential
                Funding   Corporation)  and  Residential  Accredit  Loans,  Inc.
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on July 14, 2006).
10.3            Confirmation,  dated as of June 29, 2006,  between Deutsche Bank
                Trust Company Americas,  as trustee on behalf of the RALI Series
                2006-QS7  Trust,   and  Wachovia  Bank,   National   Association
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on July 14, 2006).
31.1            Certification of Residential  Funding  Company,  LLC pursuant to
                Rule  13a-14(d)/15d-14(d)  under the Securities  Exchange Act of
                1934.
33.1            Report on Assessment of Compliance  with  Servicing  Criteria of
                Residential Funding Company, LLC as of December 31, 2006 and for
                the period covered by this Form 10-K.
33.2            Report on Assessment of Compliance  with  Servicing  Criteria of
                GMAC  Mortgage,  LLC as of December  31, 2006 and for the period
                covered by this Form 10-K.
33.3            Report on Assessment of Compliance  with  Servicing  Criteria of
                Homecomings  Financial,  LLC as of December 31, 2006 and for the
                period covered by this Form 10-K.
33.4.1          Report on Assessment of Compliance  with  Servicing  Criteria of
                National  City  Mortgage Co. as of December 31, 2006 and for the
                period covered by this Form 10-K.
33.4.2          Report on Assessment of Compliance  with  Servicing  Criteria of
                Regulus  Group LLC as of  December  31,  2006 and for the period
                covered by this Form 10-K.
33.5.1          Report on Assessment of Compliance  with  Servicing  Criteria of
                SunTrust  Mortgage,  Inc.  as of  December  31, 2006 and for the
                period covered by this Form 10-K.


<PAGE>


33.5.2          Report on Assessment of Compliance  with  Servicing  Criteria of
                SunTrust  Bank,  Inc. as of December 31, 2006 and for the period
                covered  by  this  Form  10-K.  33.6  Report  on  Assessment  of
                Compliance  with  Servicing  Criteria  of  Deutsche  Bank  Trust
                Company  Americas  as of  December  31,  2006 and for the period
                covered by this Form 10-K.
33.7            Report on Assessment of Compliance  with  Servicing  Criteria of
                Wells Fargo Bank,  National  Association as of December 31, 2006
                and for the period covered by this Form 10-K.
34.1            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance  with Servicing  Criteria  relating to Residential
                Funding Company, LLC.
34.2            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to GMAC Mortgage,
                LLC.
34.3            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance  with Servicing  Criteria  relating to Homecomings
                Financial, LLC.
34.4.1          Attestation  Report  of  Ernst &  Young,  LLP on  Assessment  of
                Compliance  with  Servicing  Criteria  relating to National City
                Mortgage Co.
34.4.2          Attestation  Report of KPMG LLP on Assessment of Compliance with
                Servicing Criteria relating to National City Mortgage Co.
34.5.1          Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of  Compliance  with  Servicing  Criteria  relating  to SunTrust
                Mortgage, Inc.
34.5.2          Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to SunTrust Bank,
                Inc.
34.6            Attestation  Report of KPMG LLP on Assessment of Compliance with
                Servicing  Criteria  relating  to  Deutsche  Bank Trust  Company
                Americas.
34.7            Attestation  Report of KPMG LLP on Assessment of Compliance with
                Servicing  Criteria  relating  to  Wells  Fargo  Bank,  National
                Association.
35.1            Servicer  Compliance  Statement of Residential  Funding Company,
                LLC.
35.2            Servicer Compliance Statement of GMAC Mortgage, LLC.
35.3            Servicer Compliance Statement of Homecomings Financial, LLC.
35.4            Servicer Compliance Statement of National City Mortgage Co.
35.5            Servicer Compliance Statement of SunTrust Mortgage, Inc.