CSMC Mortgage-Backed Pass-Through Certificates, Series 2006-1 – ‘10-K/A’ for 12/31/06 – ‘EX-34’

On:  Tuesday, 5/27/08, at 11:32am ET   ·   For:  12/31/06   ·   Accession #:  1056404-8-1225   ·   File #:  333-127872-07

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Amendment to Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment to Annual Report                            10±    47K 
 3: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    15K 
 4: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    17K 
 5: EX-33       ABS - Report of Compliance with Servicing Criteria     1     14K 
 6: EX-33       ABS - Report of Compliance with Servicing Criteria     9±    51K 
 7: EX-33       ABS - Report of Compliance with Servicing Criteria     1     13K 
 8: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    17K 
 9: EX-33       ABS - Report of Compliance with Servicing Criteria     7±    40K 
10: EX-33       ABS - Report of Compliance with Servicing Criteria     3±    21K 
11: EX-33       ABS - Report of Compliance with Servicing Criteria     3±    21K 
12: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    16K 
13: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    17K 
14: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
15: EX-34       ABS - Attestation Report on Assessment of              1     15K 
                          Compliance with Servicing Criteria                     
16: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
17: EX-34       ABS - Attestation Report on Assessment of              2±    15K 
                          Compliance with Servicing Criteria                     
18: EX-34       ABS - Attestation Report on Assessment of              2±    15K 
                          Compliance with Servicing Criteria                     
19: EX-34       ABS - Attestation Report on Assessment of              2±    17K 
                          Compliance with Servicing Criteria                     
20: EX-34       ABS - Attestation Report on Assessment of              2±    19K 
                          Compliance with Servicing Criteria                     
21: EX-34       ABS - Attestation Report on Assessment of              2±    18K 
                          Compliance with Servicing Criteria                     
22: EX-34       ABS - Attestation Report on Assessment of              2±    18K 
                          Compliance with Servicing Criteria                     
23: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
24: EX-34       ABS - Attestation Report on Assessment of              2±    15K 
                          Compliance with Servicing Criteria                     
25: EX-35       ABS - Servicer Compliance Statement                    7±    34K 
26: EX-35       ABS - Servicer Compliance Statement                    4±    22K 
27: EX-35       ABS - Servicer Compliance Statement                    1     14K 
28: EX-35       ABS - Servicer Compliance Statement                    1     14K 
 2: EX-31       Certification -- Sarbanes-Oxley Act - Sect. 302        2±    14K 

EX-34   —   ABS – Attestation Report on Assessment of Compliance with Servicing Criteria

EX-34 (b)                                                                       
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                         

To the Board of Directors of Fifth Third Mortgage Company:                      

We have examined management's assertion, included in the accompanying           
Management's Report on Assessment of Compliance with SEC Regulation AB Servicing
Criteria, that Fifth Third Mortgage Company (the "Company") complied with the   
servicing criteria set forth in Title 17, Section 229.1122(d) of the Code of    
Federal Regulations (the "CFR") for the Residential Mortgage Loans sold to      
Non-Government-Sponsored Entities starting January 1, 2006 Platform (the        
"Platform") as of and for the year ended December 31, 2006, excluding criteria  
229.1122 (d)(1)(iii), (d)(2)(iv), (d)(3)(i)(c), (d)(4)(xi), (d)(4)(xii), and    
(d)(4)(xv) of the CFR, which management has determined are not applicable to the
activities performed by the Company with respect to the Platform. Exhibit A to  
management's assertion identifies the individual asset-backed transactions      
defined by management as constituting the Platform. Management is responsible   
for the Company's compliance with the servicing criteria. Our responsibility is 
to express an opinion on management's assertion about the Company's compliance  
with the servicing criteria based on our examination.                           

Our examination was conducted in accordance with attestation standards          
established by the American Institute of Certified Public Accountants, as       
adopted by the Public Company Accounting Oversight Board (United States) and,   
accordingly, included examining, on a test basis, evidence about the Company's  
compliance with the applicable servicing criteria, including tests on a sample  
basis of the servicing activities related to the Platform, determining whether  
the Company performed those selected activities in compliance with the servicing
criteria during the specified period and performing such other procedures as we 
considered necessary in the circumstances. Our procedures were limited to       
selected servicing activities performed by the Company during the period covered
by this report and, accordingly, such samples may not have included servicing   
activities related to each asset-backed transaction included in the Platform.   
Further, an examination is not designed to detect noncompliance arising from    
errors that may have occurred prior to the period specified above that may have 
affected the balances or amounts calculated or reported by the Company during   
the period covered by this report. 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.          

In our opinion, management's assertion that the Company complied with the       
aforementioned applicable servicing criteria as of and for the year ended       
December 31, 2006 for the Residential Mortgage Loans sold to                    
Non-Government-Sponsored Entities starting January 1, 2006 Platform is fairly   
stated, in all material respects.                                               

/s/ Deloitte & Touche LLP                                                       

Cincinnati, Ohio                                                                
March 9, 2007                                                                   

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K/A’ Filing		Date		Other Filings
Filed on:		5/27/08
		3/9/07
For Period End:		12/31/06		10-K
		1/1/06
				List all Filings