**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 first lien residential mortgage loans (other
        than loans held for its own portfolio) for which the Servicer performs a
        particular servicing function pursuant to a servicing agreement with a third
        party utilizing the Mortgageserv system (the Platform), except for servicing
        criteria 1122(d)(1)(iii), 1122(d)(2)(iv), 1122(d)(4)(ix), 1122(d)(4)(x),
        1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xiii), which the Servicer
        has
        determined are not applicable to the activities it performs with respect
        to the
        Platform, as of and for the period from August 1, 2006 through 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 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
        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
  KPMG
              LLP,
              a U.S. limited liability partnership, is the U.S.
 member
              firm of KPMG International, a Swiss cooperative.
   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 period from August
        1,
        2006 through December 31, 2006 is fairly stated, in all material
        respects.
 
 
  
  St.
        Louis, Missouri
 February
        27, 2007