EXHIBIT
        34.1.2
 
 **KPMG
          LLP**
 303
          East
          Wacker Drive
 Chicago,
          IL 60601-5212
    Report
          of Independent Registered Public Accounting Firm
 
 The
        Board
        of Directors
 Citibank,
        N.A.:
 
 We
        have
        examined management’s assertion, included in the accompanying Appendix I, 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 month ended December
        31, 2006 is fairly stated, in all material respects.
 
 
 
 Chicago,
        Illinois
 February
        28, 2007
     KPMG
          LLP,
          a U.S. limited liability partnership, is the U.S.
 member
          firm of KPMG International, a Swiss cooperative