KPMG
                LLPSuite
                2000355
                South Grand AvenueLos
                Angeles, CA 90071-1568




**Report
      of Independent Registered Public Accounting Firm**




The
      Board
      of Directors


Newport
      Management Corporation:




We
      have
      examined management's assessment, included in the accompanying Assessment of
      Compliance with
      Applicable Servicing Criteria, that Newport Management Corporation (the Company)
      complied with the
      servicing criteria set forth in Item 1122(d) of the Securities and Exchange
      Commission's Regulation
      AB for pools of loans, underlying publicly issued residential mortgage-backed
      securities that were
      issued on or after January 1, 2006 by Aurora Loan Services, LLC, on which escrow
      payments were disbursed
      in 2006 (the Platform), specifically Item 1122(d)(4)(xi), only as it relates
      to:
      (1) processing the obligor's hazard insurance information the Company receives;
      (2) providing Aurora Loan Services, LLC with
      the
      applicable hazard insurance effective date, payment amount, and payee
      (collectively, Insurance Information);
      (3) providing the Insurance Information to Aurora Loan Services, LLC no later
      than 5 days prior
      to
      the applicable expiration date as indicated in the Insurance Information; and
      (4) disbursing escrowed
      insurance payments to insurance carriers on or before the applicable expiration
      date, as of and for the
      year
      ended December 31, 2006. The Company has determined that no other servicing
      criteria are applicable to the activities it performs with respect to the
      Platform. Schedule A to the Assessment of Compliance
      with Applicable Servicing Criteria lists the individual loans identified by
      management as constituting the Platform. Management is responsible for the
      Company's compliance with those servicing criteria. Our responsibility is to
      express an opinion on management's assessment 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.








KPMG
      LLP,
      a U.S. limited liability partnership, is the U.S.


member
      firm of KPMG International, a Swiss cooperative.










In
      our
      opinion, management's assessment that the Company complied with the
      aforementioned servicing criterion
      as of and for the year ended December 31, 2006 is fairly stated, in all material
      respects.




/s/
      KPMG
      LLP




Los
      Angeles, California


February
      28, 2007