Document:

Israel
      Technology Acquisition Corp.

    7
      Gush Etzion, 3rd Floor

    Givaat
      Shmuel

    Israel
      54030

    

    To:

    Southpoint
      Master Fund LP

    c/o
      Southpoint Capital Advisors

    623
      Fifth
      Avenue; Suite 2503

    New
      York,
      NY, 10022

    

    December
      7, 2006

    

    CERTIFICATION

    

    1. In
      furtherance and in addition to the Certification date June 19, 2006 (the
      "Prior
      Certification")
      provided to you by the undersigned in connection with that certain Loan
      Agreement by and among you, IXI Mobile, Inc. ("IXI
      US"),
      a
      Delaware corporation and IXI Mobile (R&D) Ltd. (“IXI
      Israel”),
      an
      Israeli company and a wholly owned subsidiary of IXI US (the "Loan
      Agreement"),
      the
      undersigned hereby certifies that its Board of Directors (including any required
      committee or subgroup of its Board of Directors) has, as of the date of this
      Certification, unanimously granted its approval to IXI US to enter into an
      Amendment to the Loan Agreement in the form attached hereto as Exhibit
      A
      (the
      "Amendment")
      and
      has further unanimously approved the execution by ITAC of this
      Certification.

    

    2. Subject
      to and conditioned upon the consummation of the ITAC/IXI Merger, ITAC hereby
      certifies and agrees that its certification and agreement in the Prior
      Certification to assume all of IXI US' and IXI Israel’s obligations, agreements,
      undertakings, representations and warranties pursuant to the Loan Agreement,
      as
      more specifically described in the Prior Certification, will apply to all such,
      agreements, undertakings, representations and warranties pursuant to the Loan
      Agreement in their amended terms as set forth in the Amendment. 

    

    3. For
      and
      in consideration of ITAC providing the foregoing Certification to Southpoint,
      Southpoint, by accepting this Certification, hereby agrees that its waiver
      of
      any Claims in or to any monies in the Trust Fund (as such terms are defined
      in
      the Prior Certification) as more fully set forth in the Prior Certification
      continues in full force and effect.

    

    4. This
      Certification is provided as an inducement to you to enter into the
      Amendment.

    

    5. This
      Certification shall be governed by and construed in accordance with the laws
      of
      Delaware without regard to the conflicts of laws provisions
      thereof.

    

    [Signature
      Page Follows]

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    

    
      	 	
                         
                ISRAEL TECHNOLOGY ACQUISITION CORP.

            
	 	 
	 	 
	 	 
	 	
              By:     
                /s/ Israel
                Frieder                           
                

            
	 	
                         
                Name: Israel Frieder

            
	 	
                         
                Title: Chairman and Chief Executive
                Officer

            

    

    

    

    
      	 	
              Accepted
                as of the date hereof:

            
	 	 
	 	
              SOUTHPOINT
                MASTER FUND, LP

            
	 	 
	 	
              By:      
                Southpoint GP, LP, its general partner

            
	 	 
	 	
                           By:      
                Southpoint GP, LLC

            
	 	 
	 	
                           By:
                /s/ Robert W.
                Butts           
                

            
	 	
                           Name:
                Robert W. Butts

            
	 	
                           Title:
                Manager

            
	 	 
	 	 
	 	
                           By:
                /s/ John S. Clark, II

            
	 	
                           Name:
                John S. Clark, II

            
	 	
                           Title:
                Manager

            

    

    

    
      
         

      

      
        2Exhibit
      10.2

     

    The
      undersigned lessor, Thomas S. Cassell and Frank P. Cassell, and lessee,
      Convention All Services, Inc., hereby acknowledge that they entered into a
      written lease dated May 13, 1994, for the lease of the real estate commonly
      known as 205 Fairbanks Street, Addison, Illinois, and legally described as
      follows:

     

    Lot
      15 in
      Fullerton Center Resubdivision, being a resubdivision of Lots 28 to 41
      inclusive, in Addison Industrial Park, a subdivision of part of Section 29,
      Township 40 North, Range 11 East of the Third Principal Meridian, according
      to
      the plat of said resubdivision recorded September 5, 1972 as Document
      No. R72-53033 in DuPage County, Illinois.

     

    Permanent
      Tax Index Number: 03-29-301-020

     

    Address:
      205 Fairbanks Street, Addison, Illinois 60101

     

    The
      terms
      of said lease are as follows:

     

    1. Lease
      executed May 13, 1994.

     

    2. Name
      and
      address of lessor: Thomas S. Cassell and Frank P. Cassell, P. O. Box 156,
      Lombard, Illinois 60148.

     

    3. Name
      and
      address of lessee: Convention All Services, Inc., 205 Fairbanks Street, Addison,
      Illinois 60101.

     

    4. Description
      of leased premises: 10,000 square foot industrial building.

     

    5. Term
      of
      lease: 25 years to commence June 1, 1994 and terminate May 31,
      2019.

     

    6. Lease
      costs: Lessee is responsible for all utilities, insurance, real estate taxes
      and
      repairs in addition to rent.

     

    7. Option:
      None.

     

    In
      witness whereof, the parties have executed this Memorandum of Lease this
      13th
      day of
      May, 1994.

    

      
        	
                Lessor:

              	
                Lessee:

              
	 	
                Convention
                  All Services, Inc.

              
	 	 
	
                /s/
                  Thomas S. Cassell 6-1-94 

                  

                

                Thomas
                  S. Cassell

              	
                By: 
                  /s/ Thomas S. Cassell 6-1-94

                
                  

                

                Thomas
                  S. Cassell, its president

              
	 	 
	
                /s/
                  Frank P. Cassell 6-1-94

              	
                /s/
                  Frank P. Cassell 6-1-94

              
	
                
                  
Frank
                  P. Cassell

              	
                
                  
attest:
                  Frank P. Cassell, secretary

              

      

    

     

    Subscribed
      and Sworn to before me, the undersigned notary public, by each of the above,
      this 13th day of May, 1994.

    
      	 	 	 
	 	 	 
	 	 	/s/
              James J. Riebaudt 
	 	
              
notary
              public
	 	 

    

    prepared
      by:

    Michael
      Bercos

    4
      West
      Central Blvd.

    Villa
      Park, IL 60181EXECUTION

    

     

    AMENDMENT
      NO. 1

     

    to

     

    TRUST
      AGREEMENT

     

    Dated
      as
      of June 1, 2006

     

    by
      and
      among

     

    STRUCTURED
      ASSET SECURITIES CORPORATION, as Depositor,

     

    AURORA
      LOAN SERVICES LLC, as Master Servicer,

     

    WELLS
      FARGO BANK, N.A., as Securities Administrator,

     

    CLAYTON
      FIXED INCOME SERVICES INC., as Credit Risk Manager,

     

    and

     

    U.S.
      BANK
      NATIONAL ASSOCIATION,

    as
      Trustee

     

    

     

    STRUCTURED
      ASSET INVESTMENT LOAN TRUST

    MORTGAGE
      PASS-THROUGH CERTIFICATES

    SERIES
      2006-4

     

    Dated
      and
      effective as of November 1, 2006

    
      
         

      

      
         

        
          

        

      

      
         

        
        

      

    

    This
      Amendment No. 1 to Trust Agreement, dated and effective as of November 1, 2006,
      by and among Structured Asset Securities Corporation, as Depositor, Aurora
      Loan
      Services LLC, as Master Servicer, Wells Fargo Bank, N.A., as Securities
      Administrator, and U.S. Bank National Association, as Trustee, recites and
      provides as follows: 

     

    RECITALS

     

    WHEREAS,
      in connection with the issuance of the Structured Asset Investment Loan Trust
      Mortgage Pass-Through Certificates, Series 2006-4 (the “Certificates”),
      Structured Asset Securities Corporation, as Depositor, Aurora Loan Services
      LLC,
      as Master Servicer, Wells Fargo Bank, N.A., as Securities Administrator, Clayton
      Fixed Income Services Inc., as Credit Risk Manager and U.S. Bank National
      Association, as Trustee, have entered into a Trust Agreement, dated as of June
      1, 2006 (the “Trust Agreement”), for the purpose of creating a trust fund (the
“Trust Fund”), the assets of which consist primarily of three pools of Mortgage
      Loans; 

     

    WHEREAS,
      the Depositor, the Master Servicer, the Securities Administrator and the Trustee
      desire to amend the Trust Agreement as set forth herein; 

     

    WHEREAS,
      Section 11.03 of the Trust Agreement provides that the Trust Agreement may
      be
      amended from time to time by the Depositor, the Master Servicer, the Securities
      Administrator and the Trustee with the consent of the Holders of each Class
      of
      Certificates affected thereby for the purpose of adding any provisions to or
      changing in any manner or eliminating any of the provisions of the Agreement
      or
      of modifying in any manner the rights of the Holders, provided such amendment,
      as evidenced by an Opinion of Counsel delivered to the Trustee, does not
      adversely affect the status of any REMIC created pursuant to the Trust Agreement
      or cause a tax to be imposed on any REMIC; and

     

    WHEREAS,
      the Trustee has received the Opinion of Counsel required pursuant to Section
      11.03 in the form annexed as Exhibit A hereto; and

     

    WHEREAS,
      the Trustee has received the consent of the Holders of 100% of the Percentage
      Interest of the Class LT-R Certificates, such Class of Certificates being the
      sole Classes affected by this Amendment.

     

    NOW,
      THEREFORE, in consideration of the foregoing and other good and valuable
      consideration, the receipt and sufficiency of which are hereby acknowledged
      by
      the parties, it is mutually covenanted and agreed as follows:

     

    ARTICLE
      I.

    AMENDMENTS
      TO THE TRUST AGREEMENT

     

    Section
      1.01 Amendments
      to Definitions.

     

    (a)    The
      definition of “Interest Remittance Amount” is hereby amended in Article I,
      Section 1.01 (Definitions) of the Trust Agreement to read in its entirety as
      follows: 

    
      
         

      

      
        2

        
          

        

      

      
         

      

    

     

    Interest
      Remittance Amount:
      With
      respect to each Mortgage Pool and any Distribution Date, an amount equal to
      (a)
      the sum of (1) all interest collected (other than Payaheads and Prepayment
      Premiums) or advanced in respect of Scheduled Payments on the Mortgage Loans
      in
      such Mortgage Pool during the related Collection Period by the applicable
      Servicers, the Master Servicer or the Securities Administrator (solely in its
      capacity as successor master servicer), minus
      (w) the
      PMI Insurance Premiums related to the Mortgage Loans in such Mortgage Pool
      and
      any state taxes imposed upon such premiums, (x) the Servicing Fee with respect
      to such Mortgage Loans in such Mortgage Pool and (y) previously unreimbursed
      Advances due to the Servicers, the Master Servicer or the Securities
      Administrator (solely in its capacity as successor master servicer) to the
      extent allocable to interest and the allocable portion of previously
      unreimbursed Servicing Advances with respect to such Mortgage Loans, (2) any
      amounts actually paid by the Servicers with respect to Prepayment Interest
      Shortfalls and any Compensating Interest Payments with respect to such Mortgage
      Loans and the related Prepayment Period, (3) the portion of any Purchase Price
      (or PPTL Purchase Price payable with respect to a First Payment Default Mortgage
      Loan excluding any PPTL Premium) or Substitution Amount paid with respect to
      such Mortgage Loans during the related Prepayment Period allocable to interest
      and (4) all Net Liquidation Proceeds, Insurance Proceeds and any other
      recoveries collected with respect to such Mortgage Loans during the related
      Prepayment Period, to the extent allocable to interest, for each Mortgage Pool,
      as
      reduced by (b)
      the
      product of (i) the applicable Pool Percentage for such Distribution Date and
      (ii) any other costs, expenses or liabilities reimbursable to the Trustee,
      the Master Servicer, the Securities Administrator, each Custodian and each
      Servicer to the extent provided in this Agreement, each Servicing Agreement
      and
      each Custodial Agreement; provided,
      however,
      that in
      the case of the Trustee, such reimbursable amounts to the Trustee payable from
      the Interest Remittance Amount and Principal Remittance Amount may not exceed
      $200,000 during any Anniversary Year. In the event that the Trustee incurs
      reimbursable amounts in excess of $200,000, it may seek reimbursement for such
      amounts in subsequent Anniversary Years, but in no event shall more than
      $200,000 be reimbursed to the Trustee per Anniversary Year. Notwithstanding
      the
      foregoing, costs and expenses incurred by the Trustee pursuant to Section
      6.14(a) in connection with any transfer of servicing shall be excluded from
      the
      $200,000 per Anniversary Year limit on reimbursable amounts. For the avoidance
      of doubt, (i) the Interest Remittance Amount available on each Swap Payment
      Date
      for distributions to the Swap Account shall be equal to the Interest Remittance
      Amount on the related Distribution Date and (ii) the Interest Remittance Amount
      for each Distribution Date shall be calculated without regard to any
      distributions to the Swap Account on the related Swap Payment Date.

     

    (b)    The
      definition of “PPTL Premium” is hereby added to Article 1, Section 1.01
      (Definitions) of the Trust Agreement to read in its entirety as follows:

     

    “PPTL
      Premium:
      With
      respect to any First Payment Default Mortgage Loan, the excess, if any, of
      the
      PPTL Purchase Price over the Purchase Price.”

     

    Section
      1.02 Amendments
      to Section 2.05(a). 

     

    The
      first
      sentence of Section 2.05(a) is hereby amended to read in its entirety as
      follows:

     

    (a)    With
      respect to any Mortgage Loan repurchased by the Depositor pursuant to this
      Agreement, by the Seller pursuant to the Mortgage Loan Sale Agreement or by
      the
      Transferor pursuant to the Transfer Agreement, the principal portion of the
      funds (including the related PPTL Purchase Price in the case of a First Payment
      Default Mortgage Loan excluding any PPTL Premium) received by the Trustee in
      respect of such repurchase of a Mortgage Loan will be considered a Principal
      Prepayment and the Purchase Price or PPTL Purchase Price shall be deposited
      in
      the Collection Account or a Custodial Account, as applicable.

    
      
         

      

      
        3

        
          

        

      

      
         

      

    

     

    Section
      1.03 Amendments
      to Section 5.02(g)(viii). 

     

    Section
      5.02(g)(viii) is hereby added to Article V (Distributions to Holders of
      Certificates) of the Trust Agreement to read in its entirety as follows:

     

    “(viii)
      an amount equal to the aggregate PPTL Premium during the preceding Prepayment
      Period (which, for purposes of compliance with the REMIC Provisions, shall
      be
      treated as an amount distributed by REMIC 1 to the Class LT-R Certificates)
      shall be distributed to the Class X Certificates.”

     

    ARTICLE
      II.

    MISCELLANEOUS
      PROVISIONS

     

    Section
      2.01 Capitalized
      Terms.

     

    For
      all
      purposes of this Amendment No. 1, except as otherwise stated herein, terms
      used
      in capitalized form in this Amendment No. 1 and defined in the Trust Agreement
      have the meanings specified in the Trust Agreement.

     

    Section
      2.02 Continuing
      Effect.

     

    Except
      as
      expressly amended by this Amendment No. 1, the Trust Agreement shall remain
      in
      full force and effect in accordance with its terms.

     

    Section
      2.03 References
      to Trust Agreement.

     

    From
      and
      after the execution and delivery of this Amendment No. 1, all references to
      the
      Trust Agreement in the Trust Agreement, any Certificate or any other document
      executed or delivered in connection therewith shall be deemed a reference to
      the
      Trust Agreement as amended hereby, unless the context expressly requires
      otherwise.

     

    Section
      2.04 Severability
      of Provisions.

     

    If
      any
      one or more of the covenants, agreements, provisions or terms of this Amendment
      No. 1 shall be for any reason whatsoever held invalid, then such covenants,
      agreements, provisions or terms shall be deemed severable from the remaining
      covenants, agreements, provisions or terms of this Amendment No. 1 and shall
      in
      no way affect the validity or enforceability of the other provisions of this
      Amendment No. 1 or of the Certificates or the rights of the Holders
      thereof.

     

    Section
      2.05 Counterparts.

     

    This
      Amendment No. 1 may be executed in one or more counterparts, each of which
      shall
      be deemed to be an original, and all of which together shall constitute one
      and
      the same instrument.

    
      
         

      

      
        4

        
          

        

      

      
         

      

    

     

    Section
      2.06 Binding
      Nature of Amendment No. 1.

     

    This
      Amendment No. 1 shall be binding upon and inure to the benefit of the parties
      hereto and their respective successors and permitted assigns. 

     

    Section
      2.07 Headings
      Not To Affect Interpretation.

     

    The
      headings contained in this Amendment No. 1 are for convenience of reference
      only, and shall not be used in the interpretation hereof.

     

    Section
      2.08 Effectiveness.

     

    This
      Amendment No. 1 shall become effective as of the date first written
      above.

     

    Section
      2.09 Governing
      Law.

     

    THIS
      AMENDMENT NO. 1 SHALL BE GOVERNED BY AND CONSTRUED IN ACCORDANCE WITH THE LAWS
      OF THE STATE OF NEW YORK, WITHOUT REFERENCE TO ITS CONFLICT OF LAW PROVISIONS
      (OTHER THAN SECTION 5-1401 OF THE GENERAL OBLIGATIONS LAW), AND THE OBLIGATIONS,
      RIGHTS AND REMEDIES OF THE PARTIES HEREUNDER SHALL BE DETERMINED IN ACCORDANCE
      WITH SUCH LAWS.

     

    

    

    
      
         

      

      
        5

        
          

        

      

      
         

        
        

      

    

    IN
      WITNESS WHEREOF, the Depositor, the Master Servicer, the Securities
      Administrator and the Trustee have caused their names to be signed hereto by
      their respective officers hereunto duly authorized as of the day and year first
      above written.

     

    STRUCTURED
      ASSET SECURITIES

    CORPORATION,
      as Depositor

    

    

    By:                   
      /s/
      Ellen V. Kiernan            

    Name:
      Ellen V. Kiernan

    Title:  
      Senior Vice President

    

    

    AURORA
      LOAN SERVICES LLC,
as
      Master
      Servicer

    

    By:    
      /s/
      Jerald W. Dreyer                

    Name:
      Jerald W. Dreyer

    Title:  
      Vice President

    

    

    WELLS
      FARGO BANK, N.A.,

    as
      Securities Administrator

    

    

    By:       
      /s/
      Scott Runkles                

    Name:
      Scott Runkles

    Title:  
      Vice President

     

    U.S.
      BANK
      NATIONAL ASSOCIATION,

    as
      Trustee

    

    

    By:           
      /s/
      Diana J. Kenneally            

    Name:
      Diana J. Kenneally

    Title:  
      Assistant Vice President

    
      
         

      

      
         

        
          

        

      

      
         

        
        

      

    

    Exhibit
      A

     

    FORM
      OF OPINION OF COUNSEL

    DELIVERED
      PURSUANT TO SECTION 11.03 

    OF
      THE TRUST AGREEMENT

    

    

    

     

    

    

    

    November
      1, 2006

    U.S.
      Bank
      National Association

    One
      Federal Street

    3rd
      Floor

    Boston,
      Massachusetts 02110

    Attention:
      Structured Finance—SAIL 2006-4

     

    
      	 	
              Re:

            	
              Amendment
                No. 1 to Trust Agreement

            

    

     

     

    Ladies
      and Gentlemen:

     

    You
      have
      requested our opinion in connection with the execution of Amendment No. 1,
      dated
      as of November 1, 2006 (“Amendment No. 1”), to the Trust Agreement (the
“Original Agreement”) dated as of June 1, 2006, among Structured Asset
      Securities Corporation, in its capacity as depositor (the “Depositor”), Aurora
      Loan Services LLC, as master servicer, Wells Fargo Bank, N.A., as Securities
      Administrator, Clayton Fixed Income Services Inc., as Credit Risk Manager and
      U.S. Bank National Association, as trustee.

     

    Section
      11.03(b) of the Original Agreement provides that the Agreement may be amended
      from time to time by the parties thereto with the consent of the Holders of
      not
      less than 66 2/3% of the Class Principal Amount (or Percentage Interest) of
      each
      Class of Certificates affected thereby for the purpose of “adding any provisions
      to or changing in any manner or eliminating any of the provisions of this
      Agreement or of modifying in any manner the rights of the Holders” and provided
      that such amendment does not adversely affect the status of any REMIC created
      pursuant to the Original Agreement. Section 11.03(b) provides further that,
      prior to entering into any such amendment, the Trustee may require an Opinion
      of
      Counsel to the effect that such amendment is permitted under such
      Section.

     

    As
      counsel for the Depositor, we have examined and relied upon originals or copies,
      certified or otherwise identified to our satisfaction, of such instruments,
      certificates, records and other documents, and have made such examination of
      law, as we have deemed necessary or appropriate for the purpose of this opinion.
      In our examination, we have assumed the legal capacity of all natural persons,
      the genuineness of all signatures, the authenticity of all documents submitted
      to us as originals, the conformity to original documents of all documents
      submitted to us as certified or photostatic copies or by facsimile or other
      means of electronic transmission, and the authenticity of the originals of
      such
      latter documents. As to facts relevant to the opinions expressed herein and
      the
      other statements made herein, we have relied without independent investigation
      upon certificates and oral or written statements and representations of officers
      and other representatives of the Depositor and others. We have assumed that
      there is not and will not be at any time any agreement among the parties to
      Amendment No. 1 that modifies or otherwise supplements the agreements of those
      parties as expressed in the Original Agreement and Amendment No. 1.

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

    We
      have
      relied upon and assumed the sufficiency under the Trust Agreement of the Letters
      of Consent executed by Lehman Brothers Inc., as holder of the Class LT-R
      Certificates and attached as Exhibit A hereto (the “Letters of
      Consent”).

     

    Capitalized
      terms used and not defined herein have the meanings assigned to them in the
      Original Agreement.

     

    _____________________________________

     

    The
      advice below was not written to be used, is not intended to be used and cannot
      be used by any taxpayer for purposes of avoiding United States federal income
      tax penalties that may be imposed. The advice is written to support the
      promotion or marketing of the transaction addressed in this opinion. Each
      taxpayer should seek advice based on the taxpayer’s particular circumstances
      from an independent tax advisor. 

     

    We
      are
      providing the foregoing disclaimer to satisfy obligations we have under Circular
      230, governing standards of practice before the Internal Revenue
      Service.

     

    _______________________________________

     

    Based
      upon the foregoing, we are of the opinion that:

     

    (i)           The
      execution of Amendment No. 1 by the Trustee is permitted under Section 11.03(b)
      of the Original Agreement; and

     

    (ii)           For
      federal income tax purposes, the amendment of the Original Agreement by
      Amendment No. 1 will not cause any REMIC created under the Original Agreement
      to
      fail to qualify as a REMIC within the meaning of Section 860D of the Code at
      any
      time the Certificates are outstanding. 

     

    The
      foregoing opinions and other statements are subject to the following
      qualifications, exceptions, assumptions and limitations:

     

    
      	 	
              A.

            	
              Members
                of our firm are admitted to the bar of the State of New York and
                the
                foregoing opinions are limited to matters arising under the federal
                laws
                of the United States of America and the laws of the State of New
                York. We
                express no opinion as to the laws, rules or regulations of any other
                jurisdiction, or as to the municipal laws or the laws, rules or
                regulations of any local agencies or governmental authorities of
                or within
                the State of New York, or in each case as to any matters arising
                thereunder or relating thereto.

            

    

     

    
      
         

      

      
        2

        
          

        

      

      
         

      

    

     

    
      	 	
              B.

            	
              With
                respect to the Original Agreement, Amendment No. 1 and any other
                instrument or agreement (each, an “Agreement”) executed or to be executed
                by any party (each, a “Party”), we have assumed, to the extent relevant to
                the opinions set forth herein, that (i) such Party (if not a natural
                person) has been duly organized and is validly existing and in good
                standing under the laws of the jurisdiction of its organization and
                has
                full right, power and authority to execute, deliver and perform its
                obligations under each Agreement to which it is a party and (ii)
                each
                Agreement has been duly authorized (if applicable), executed and
                delivered
                by, and is a valid, binding and enforceable agreement or obligation,
                as
                the case may be, of such Party.

            

    

     

    
      	 	
              C.

            	
              In
                rendering the opinion set forth in subparagraph (ii) above, we have
                relied
                on the Internal Revenue Code of 1986, as amended, U.S. Department
                of
                Treasury regulations issued pursuant thereto in temporary or final
                form,
                and various judicial and administrative precedents, any or all of
                which
                are subject to change, which change may be retroactively effective.
                We
                undertake no obligation to update this opinion in the event of any
                such
                changes.

            

    

     

    This
      letter is solely for your benefit in connection with the transaction described
      in the first paragraph above and may not be relied upon by any other person,
      nor
      may this letter be relied upon by you for any other purpose, without our prior
      written consent. We confirm, however, that we are placing no limitation on
      disclosure of the tax treatment or tax structure of the transaction that is
      the
      subject of this opinion.

    

     

    Very
      truly yours,

    

    

    

    

    
      
         

      

      
        3

        
          

        

      

      
         

        
        

      

    

    EXHIBIT
      A

    

    LETTER
      OF
      CONSENT

    (CLASS
      LT-R CERTIFICATES)

     

     

     

     

    
 

    
      
         

      

      
        A-1

        
          

        

      

      
         

      

    

    

    November
      1,
      2006

    

     

    U.S.
      Bank
      National Association

    One
      Federal Street

    3rd
      Floor

    Boston,
      Massachusetts 02110

    Attention:
      Structured Finance—SAIL 2006-4

    

    
      	 	
              Re:

            	
              Structured
                Asset Investment Loan Trust 

            

    

    Mortgage
      Pass-Through Certificates, Series 2006-4

     

    Ladies
      and Gentlemen:

     

    Reference
      is made to the Trust Agreement dated as of June 1, 2006 (the “Trust Agreement”)
      among Structured Asset Securities Corporation, as depositor (the “Depositor”),
      Aurora Loan Services LLC, as master servicer (the “Master Servicer”), Wells
      Fargo Bank, N.A., as securities administrator (the “Securities Administrator”),
      Clayton Fixed Income Services Inc., as credit risk manager (“Credit Risk
      Manager”) and U.S. Bank National Association, as trustee (the “Trustee”), and
      Amendment No. 1 to the Trust Agreement, (the “Amendment”) dated and effective as
      of November 1, 2006, by and among the Depositor, the Master Servicer, the
      Securities Administrator and the Trustee. Unless otherwise defined herein,
      all
      capitalized terms used herein shall be defined as set forth in the Trust
      Agreement.

     

    The
      undersigned, as Holders of 100% of the Percentage Interest of the Class LT-R
      Certificates, such Class of Certificates being a Class affected by the
      Amendment, hereby consent to the Amendment, a copy of which is attached hereto
      as Exhibit A.

     

    

     

    *
      * * *
      *

     

    
      
         

      

      
        A-2

        
          

        

      

      
         

      

    

    Very
      truly yours,

     

    LEHMAN
      BROTHERS INC.

    

    

    

    By:                
      /s/
      Ellen V. Kiernan            

    Name:
      Ellen V. Kiernan

    Title:  
      Senior Vice President

    

    

    

    

     

     

     

     

    
 

    
      
         

      

      
        A-3

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