KPMG
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            Report of Independent Registered Public Accounting Firm

The Board of Directors
Citibank, N.A.:

We have examined management's assessment, included in the accompanying
Management Assessment of Compliance with Applicable Servicing Criteria,
that Citibank, N.A. (the Custodian) complied with servicing criteria
1122(d)(4)(i) and 1122(d)(4)(ii) set forth in paragraph (d) of Item 1122
of the Securities and Exchange Commission's Regulation AB in connection with
the servicing of residential mortgage loans for which the Custodian performs
a custodial function pursuant to a custodial agreement with Citigroup Mortgage
Loan Trust Inc. for post December 31, 2005 transactions (the Platform), as of
and for the year ended December 31, 2006. Management is responsible for the
Custodian's compliance with those servicing criteria. Our responsibility is
to express an opinion on management's assessment about the Custodian'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 Custodian'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 in
which the Custodian performs a particular servicing function and determining
whether the Custodian 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 Custodian 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 Custodian 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 custodian's
compliance with the servicing criteria.

In our opinion, management's assessment that the Custodian complied with
certain servicing criteria outlined in Exhibit A in the accompanying Management
Assessment of Compliance with Applicable Servicing Criteria, as of and for the
year ended December 31, 2006 is fairly stated, in all material respects.

              /s/ KPMG LLP

St. Louis, Missouri
March 19, 2007