Fitch Rates ABACUS 2006-13, Ltd.

Fitch rates the ABACUS 2006-13, Ltd. floating-rate notes as follows:

-- $159,000,000 class A due 2046 'AAA';

-- $44,718,750 class B due 2046 'AA+';

-- $10,931,250 class C due 2046 'AA';

-- $11,925,000 class D due 2046 'AA-';

-- $11,925,000 class E due 2046 'A+';

-- $11,925,000 class F due 2046 'A';

-- $7,950,000 class G due 2046 'A-';

-- $11,925,000 class H due 2046 'BBB+';

-- $9,937,500 class J due 2046 'BBB';

-- $18,943,750 class K due 2046 'BBB-';

-- $9,937,500 class L due 2046 'BB+';

-- $7,950,000 class M due 2046 'BB';

-- $5,962,500 class N due 2046 'BB-'.

The rating is based upon the credit quality of the reference portfolio, the legal structure of the transaction, the financial strength of the counterparties and their guarantors, as well as the credit quality of the collateral assets. The rating assigned to the notes addresses the timely payment of interest and the ultimate payment of principal of the notes at maturity.

Fitch will monitor the performance of this transaction. Deal information and historical data on ABACUS 2006-13, Ltd. is available on the Fitch Ratings web site at

Fitch's rating definitions and the terms of use of such ratings are available on the agency's public site, Published ratings, criteria and methodologies are available from this site, at all times. Fitch's code of conduct, confidentiality, conflicts of interest, affiliate firewall, compliance and other relevant policies and procedures are also available from the 'Code of Conduct' section of this site.

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