**KPMG
            LLP**Telephone    
            314 444 1400
 Suite
            900                                             
             Fax            
   314 444 1470
 10
            South
            Broadway                                                   
              Internet        
www.us.kpmg.com
 St.
            Louis, MO 63102-1761
  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
   KPMG
                  LLP,
                  a U.S. limited liability partnership is the U.S.
 member
                  firm of KPMG International, a Swiss cooperative
  (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.
 
  
   St.
            Louis, Missouri
 February
            27, 2007