KPMG
              LLP
            Telephone 
              314 444 1400Suite
              900
            Fax  
              314 444 147010
              South Broadway
            Internet       www.us.kpmg.comSt.
              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 (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'
   KPMG
              LLP,
              a U.S. limited liability partnership, is the U.S
 member
              firm of KPMG International, a Swiss cooperative.
 
 
  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